Posts by Tom Clendon

Tom Clendon standing with his arms crossed and a red polo shirt on.

IFRS 11 & the accounting for joint operations & joint ventures – same same but different?

4 weeks ago

This blog explains the difference between a “joint operation” and a “joint venture” and how they are accounted!They are both Joint Arrangements!First let me confirm that both joint operations and…

Back on Track to success in ACCA exams

Resitting

2 months ago

Not every student passes their exams first time. I recently was invited to run an ACCA student webinar with Paul Kirkwood, Head of ACCA learner experience which was aimed at…

Explained: Derivatives and Hedge Accounting

IFRS9 Financial Instruments

9 months ago

Tom with a former student What are derivatives?Derivatives are complex financial instruments that are entered into at little or no cost and are designed to be settled at a future…