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Tom Clendon’s ACCA SBR course

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SBR does not test your knowledge in silos. Lets consider how depreciation; capital grants and cashflow all interact

21/07/2020 Tom Clendon

SBR examines financial reporting and IFRS in a holistic way. Whilst we often study standards in isolation (in silos), problem solving and explanations in the exam will often draw on more than one accounting standard. Understanding how IFRS interact is key to passing SBR.

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Accounting for crowdfunding

10/07/2020 Tom Clendon

I take a look at what crowdfunding is and how to account for it. I break down the fact that crowdfunding could be debt, equity or revenue.

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As an SBR student, why should I be reading articles – it is so hard!

26/06/2020 Tom Clendon

Reading articles is really important when studying SBR. It’s essential for understanding current issues. Articles deepen your understanding of accounting standards in the real world.

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ED/2019/5 – Deferred Tax related to Assets and Liabilities arising from a Single Transaction. Proposed amendments to IAS 12 Income Taxes

22/06/2020 Tom Clendon

This examinable document seeks to make an amendment to IAS12 Income Taxes in order to enhance the faithful representation of accounting for deferred tax.

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“How I got 83%”

12/06/2020 Tom Clendon

One of my former students got 83% in the SBR exam. I am always interested in learning from students, so I asked him the secret of his success, and he said..

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The accounting for the disposal of an associate

24/05/2020 Tom Clendon

So what is the accounting in the group financial statements where some shares in, say a 30% associate are sold, but a residual of 5% remains?

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How to get the marks to pass SBR

13/05/2020 Tom Clendon

To pass SBR you not only need to have the technical knowledge but you also need to be able to apply and explain that knowledge in the exam in such a way that earns you the marks!

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NCI – the measurement choice – its consequences and the reason WHY!

04/05/2020 Tom Clendon

Why are there two methods of measuring NCI (one at fair value and the other as a proportion of net assets) and what are the consequences?

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Why cash flow statements are useful

02/04/2020 Tom Clendon

How do cash flow statements provide useful information to the users of the accounts? This is a big question. Let us break it down.

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