<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//tomclendon.co.uk/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://tomclendon.co.uk/ifrs-3-business-combinations-and-measuring-nci-2/</loc>
		<lastmod>2026-10-13T10:56:10+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IFRS-3-Business-Combinations-and-measuring-NCI.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/blog-ifrs-2-share-based-payments-advanced/</loc>
		<lastmod>2026-10-13T10:56:14+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/Blog-IFRS-2-Share-Based-Payments-advanced.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs-2-share-based-payments-and-explanation-basic/</loc>
		<lastmod>2026-10-13T10:56:19+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IFRS-2-Share-Based-Payments-and-explanation.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs-15-revenue-from-contracts-with-customers/</loc>
		<lastmod>2026-10-13T10:56:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs-2-share-based-payments-and-explanation/</loc>
		<lastmod>2026-10-13T10:56:28+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IFRS-2-Share-Based-Payments-and-explanation--scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs-3-business-combinations-and-measuring-nci/</loc>
		<lastmod>2026-10-13T10:56:32+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IFRS-3-Business-Combinations-and-measuring-NCI.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs13-fair-value-measurement/</loc>
		<lastmod>2026-10-13T10:56:36+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IFRS13-Fair-Value-Measurement.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/put-yourself-in-the-shoes-of-the-marker/</loc>
		<lastmod>2026-10-13T10:56:41+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/Put-yourself-in-the-shoes-of-the-marker.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ias-7-cash-flow-statements-and-useful-information-investor-focus/</loc>
		<lastmod>2026-10-13T10:56:45+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IAS-7-Cash-flow-statements.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ias-16-property-plant-and-equipment/</loc>
		<lastmod>2026-10-13T10:56:49+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/IAS-16-Property-Plant-and-Equipment.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/double-entry-bookkeeping/</loc>
		<lastmod>2026-10-13T10:56:55+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/07/Double-entry-bookkeeping.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs-10-and-the-curious-case-of-understanding-the-defination-of-a-subsidiary/</loc>
		<lastmod>2026-10-13T10:56:59+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2025/05/IFRS-10-and-the-curious-case-of-understanding-the-defination-of-a-subsidiary.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/crowd-funding/</loc>
		<lastmod>2026-10-13T10:57:03+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2024/12/Tom-Clendon-with-scarf.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/substance-over-form/</loc>
		<lastmod>2026-10-13T10:57:08+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2024/12/Tom-Clendon-Roo-Ben-Wilson-ACCA-HQ.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/ifrs-11-the-accounting-for-joint-operations-joint-ventures-same-same-but-different/</loc>
		<lastmod>2026-10-13T10:57:12+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2022/08/IMG_5812.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/back-on-track/</loc>
		<lastmod>2026-10-13T10:57:17+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2022/04/WhatsApp-Image-2022-03-23-at-9.42.46-PM-2.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://tomclendon.co.uk/derivatives-and-hedge-accounting/</loc>
		<lastmod>2026-10-13T10:57:21+00:00</lastmod>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2022/01/Untitled-design-19.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://tomclendon.co.uk/wp-content/uploads/2022/01/Untitled-design-19.jpg</image:loc>
		</image:image>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->