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It is all about goodwill. Such a regularly examined number. I hope you enjoy this exam episode.
I was recently a guest on another podcast, and I thought I would share the interview. The first question I was asked related to how students coming up from skills should prepare for the step up to the professional stage. I was also asked about what comes up in the exam etc. This edition of the podcast is 30 minutes long. In the final section I get asked some personal questions!
Ten minutes on the IASB's Conceptual Framework. But not for beginners. It gets pretty heavy. In this episode I am explain some apparent inconsistencies between the framework and the accounting required by IAS 21 Foreign Currency and IAS 12 Deferred tax.
I hope you enjoy the episode.
Revision is key to passing exams. But what has Aesop's fables got to do with it? There are no short cuts - but you can learn to revise in a smart way.
The changes explained. Whats app me for a link to free sample of material.
UK 07725 350793 and Overseas +44 7725 350793
The SBR exam will have an increasing emphasis on "Investor Focus". In this edition of the podcast Tom explains what is meant by investor focus and what investors really want to know (and it is not just profitability). Of course being exam focussed, Tom concludes by discussing a practical accounting situation with an investor focus.
The SBR examining team have confirmed that from September 2023 investor focus will be examined at Q4. It should be noted that the SBR Sept 23 - June 24 examinable documents have no exposure drafts to test. Thus there is an increasing emphasis on "Investor Focus"
It was great to chat with Paula who teaches Advanced Tax for the Irish exam. She certainly has a passion and is an authority on her subject.
Recycling. Lets me take ten minutes of your life to explain what this is all about. Mentioned in this episode are the standards PPE, Foreign Currency, Pensions and even hedging. But I try and keep it simple. I hope you enjoy the episode from the PQ award winning podcast!
Yes IAS 16 PPE does come up at SBR! So check out this ten minute episode! Initial recognition. Subsequent expenditure. Depreciation. Recycling. All get explained. Please like and subscribe my podcast. Tom Clendon
So lets keep it simple. Let me make sure you all understand why the finance cost on a financial liability will not be the same as the interest paid!
The principle of accounting for liabilities at amortised cost goes to the heart of IFRS 9 Financial Instruments.
Short and sweet!
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