IFRS16 introduced a new approach for lessees to account for lease contracts. Firmly routed in the IASB's conceptual framework this standard takes the approach of recognising right of use assets on the statement of financial position as well as the obligations to make the lease payments.

Covid 19 is an issue for accountants. It will therefore be examined at some stage in SBR. Here I spend 15 minutes running through some of the impacts on accounting. Amongst other things I touch on Integrated Reporting, the implications for deferred tax and how to account for government grants. I hope you enjoy the podcast.

What is depreciation? What happens when an item of PPE is revalued? How does revaluation impact on the stakeholder's view of the financial statements. And where does the Framework and useful information fit in with all this! The podcast answers all these questions and more! 

James Wright is an ACCA member and lecturer. He runs a youtube channel dedicated to helping out ACCA students. Here we talk about the step up from being a university student to studying the ACCA strategic professional exams.

I caught up with Maz - he passed the SBR September 2020 exam on CBE. He reflects on class room learning and online learning; how he prepared for the exam and he shares his own study tips.

In this episode I explain what is meant by OCI and OCE and how they are interlinked but different. This is great episode to listen to at the start of your SBR studies. Understand this from the start and life is sweeter - but also to listen to again on revision as it does cut across the whole SBR syllabi. 

I chat with Cecilia, a Financial Analyst at Legal & General about why she chose ACCA, what inspires her and her study tips!

The ACCA SBR exam often tests the principles (and numbers) of foreign currency transactions etc. Enjoy!

IFRS13 Fair Value Measurement is a key standard for the ACCA SBR exam because so many other standards require or give the option of measuring assets (or liabilities) at fair value.

All about IAS36 Impairment - understanding the basics and talking through the impact on the cash flow statement and deferred tax, by Tom Clendon SBR online lecturer