Being able to identify and explain when an investment is a subsidiary and when it is an associate is regularly examined. In this podcast the terms in the definition of both a subsidiary and an associate are discussed. It will be explained how it is possible to own 40% of the shares of a company and yet still have control and why creative accountants favour certain investments being classified as associates and not subsidiaries.   

Advanced Performance Management is one of the optional exams at the Strategic Professional stage. It is also Geoff's passion. In this episode he shares his enthusiasm for this exam and why he thinks you should choose to do this option.

Ethics. It will be there in the exam - so listening to this episode is essential for every SBR student. I talk about about how to gain those professional marks as well. Enjoy !

The accounting for derivatives is tricky! But my objective here is to make it simple enough for you to understand. I explain what a derivative contract actually is - and how to account for them. So that means addressing the measurement issue (cost or value), why we would be entering into these contracts (i.e. what is hedge accounting - fair value and cash flow) and how we present the gains or loss arising (in PL or OCI). I suspect that some of you may enjoy this one so much that it will be worth a second listen!

APMs have been and will be examined again in SBR. You need to know what they are, why they might be useful and how they are regulated. I am also going to delve into the meaning of EBITDA. 

George sat his ACCA SBR exam in December 2020 as a remote exam. In this short podcast he recounts his experience. He also has some practical advise for everyone who is taking ACCA exams remotely.

OK - so the IFRS for SME's is not the most exciting of topics - but it is on the syllabus! This short podcast will explain how an SME is defined, discuss whether or not it is a good idea to have two regulatory accounting systems, explain what the main differences really are and how this all might get examined at SBR!

Are you thinking about selecting AFM as one of your optional exams at the strategic professional stage? Then have a listen to this podcast! 

Sunil starts by introducing himself and what makes him tick. Of course this involves Manchester United. But Sunil goes on to talk with passion about AFM and about the impact on this exam of the ACCA moving to CBE. He explains why he thinks you should do this exam and the importance of articles.

Sean Purcell is an ACCA guru for SBL. He teaches SBL online with FME. Here he talks all things SBL.

In this episode I explore how you should go about answering SBR exam questions in a way that will earn you the marks! I talk about your exam strategy and what to do the day before the exam.