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Ask Tom: Changes to ACCA’s SBR examination

18/06/2023 Tom Clendon

Please can you explain the changes that have been made to ACCA’s SBR examination? Of course! From September 2023 the…

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Posted in: SBR Exam, Uncategorized Filed under: acca, exams, IFRS accounting, pass, sbr
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IFRS 11 & the accounting for joint operations & joint ventures – same same but different?

28/08/2022 Tom Clendon

This blog explains the difference between a “joint operation” and a “joint venture” and how they are accounted! They are…

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Posted in: Uncategorized Filed under: acca, accounting, assets, IFRS accounting, joint venture, sbr

Back on Track to success in ACCA exams

20/07/2022 Tom Clendon 1 Comment

Not every student passes their exams first time. I recently was invited to run an ACCA student webinar with Paul…

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Posted in: Uncategorized Filed under: acca, exams, fail, pass, sbr

What is a subsidiary?

14/07/2022 Tiggy Allen

This is a great question because it is so important! Important because where an investment is identified as a subsidiary…

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Posted in: Uncategorized

How marks are awarded

17/05/2022 Tom Clendon

Put yourself in the shoes of the marker!

Let’s address some key questions about how marks are awarded in professional accountancy exams.

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Posted in: Uncategorized Filed under: exam answers, examination, markers, own figure rule

IFRS 2 Share Based Payments

30/03/2022 Tom Clendon

This post is a technical one relating to IFRS 2 Share Based Payments. It explains how equity settled share-based payments…

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Posted in: Uncategorized

What is ‘Useful Information’?

04/03/2022 Tom Clendon

This key phrase from the IASB’s Conceptual Framework is one you need to understand. Watch this short video to know…

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Posted in: Uncategorized

When is a sale not a sale?

29/01/2022 Tom Clendon

Is it a bird, is it a plane – no its superman! To be or not to be, that is…

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Posted in: Uncategorized

Explained: Derivatives and Hedge Accounting

14/01/2022 Tom Clendon

What are derivatives? Derivatives are complex financial instruments that are entered into at little or no cost and are designed…

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Posted in: Uncategorized

Sustainability

23/11/2021 Tom Clendon 4 Comments

I have always known that my online business had a low carbon footprint. There are no class rooms to heat. There are no books to hand out. There are no student journeys. Find out more here.

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Posted in: Uncategorized

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Recent Posts

  • Ask Tom: Changes to ACCA’s SBR examination
  • IFRS 11 & the accounting for joint operations & joint ventures – same same but different?
  • Back on Track to success in ACCA exams

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