Yes this is a current issue at SBR! First we need to understand the nature of an Initial Coin Offering (ICO) so that if this comes up in the exam we can discuss the accounting treatment. My explanation of ICO's includes references to intangibles assets, impairment and crypto currencies! I hope you enjoy the episode.

This is a "small" accounting standard - and one that many be already familiar with but it is always good to be reminded of the basics. After setting the scene with explaining the definitions, I take you through four separate examples to make sure we all have an understanding as to how this accounting standard is applied. Please like and subscribe to my podcast!

In this edition of the podcast I am talking about two elements that make up the financial statements "ASSETS" and "LIABILITIES". I will be discussing their definitions and recognition criteria given to them in the framework. I will point out how this can differ from particular accounting standards.

In this episode I explain the nature of the IASB's Conceptual Framework for Financial Reporting. The importance of useful information is discussed - and with plenty of examples! It is only ten minutes long. Short and sharp. 

ACCA allow many of you a choice as to where to sit your ACCA exams - either in an exam centre on their computer OR remotely (meaning that you sit the exam at home on your own computer).

In this episode I discuss this choice with my colleague Ben Wilson. We draw on the experiences of our students to give you advice so that you can make an informed decision.

As always if you want to chat about this - or any aspect of studying ACCA and SBR - just reach out to me on whats app 07725 350793 / + 44 7725 350793

IFRS 2 is sometimes thought of as a tricky standard. In this edition of the podcast we explore the nature of equity settled share based payments that are issued to staff (basically options). By understanding why they are issued will help us understand the required accounting treatment. Towards the end of the podcast I explain (briefly) the interaction of this standard with the preparation of a cash flow statement using the indirect method and the deferred tax implications! I hope you enjoy the episode.

Hear from a student who got the top mark in SBR in the whole of her country. She shares her study tips and approach to online learning. I think you will find it very interesting.

The ACCA SBR and AAA exams come with a choice, a decision that you have to make. International exam or UK variant. For some of you INT will be the right path - and for others UK is the best choice. In this brief podcast I am joined by AAA expert tutor Ben Wilson and we explain on what basis you should decide. Still not sure or just want a chat - then reach out to me via whats app 07725 350793 (+44 7725 350793)

In this episode Tom Clendon talks about integrated reporting as this is a topic that has been, and will be, examined at SBR. Having explained what an Integrated Report is; the podcast then goes on to explain its benefits (why businesses produce it), the contents of a typical Integrated Report and concludes with some reflections about its role in financial reporting. 

If you want help passing SBR then please reach out to me. My website is www.tomclendon.co.uk 

In this episode I explain the definition of an investment property and how it is accounted for. We also consider several issues including what happens when an individual property is partly occupied and partly rented out as well as accounting in the group accounts.