Pass Your SBR ACCA Exams with Tom Clendon
Tom Clendon | ACCA SBR Online Lecturer & Expert Tutor 93 episodes Nov 6, 2026
Tom Clendon is an online ACCA SBR Lecturer and Expert Tutor who helps students across the globe prepare for the ACCA exams. This award-winning podcast, recognized by PQ magazine in 2023, provides guidance and support for ACCA students. Listeners can learn more about Tom's tutoring services at TomClendon.co.uk.
Episodes
SBR Success Strategies: Study Smarter (with ACCA Student Life)
Effective study is crucial to success in the SBR Exam - this cannot be denied! In this special feed drop from the ACCA Student Life Podcast, I joined ACCA’s Diana Kokoreva to talk about SBR success strategies and how to study smarter.We discuss why students can find SBR challenging, the importance of covering the breadth of the syllabus, and why simply knowing the technical content is not enough.
IAS 37 Provisions with Sarah Ardiles | Old But Gold Series
This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the knowledge and exam technique are every bit as useful now. In this one, I’m joined by fellow ACCA tutor Sarah Ardiles.Sarah and I discuss the fundamentals of IAS 37 and what actually makes something a
IAS 21: Overseas Subsidiaries and Exchange Differences | Old But Gold Series
This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the knowledge and exam technique are every bit as useful now.This episode focuses on IAS 21 and what happens when a group has an overseas subsidiary preparing its financial statements in a different funct
Goodwill: What You Need to Know to Pass SBR | Old But Gold Series
This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the knowledge and exam technique are every bit as useful now.Goodwill is central to group accounting and comes up again and again in SBR. In this episode, I give you a focused tour of what you need to kno
Climate Change 101 and Sustainability Reporting | Old But Gold Series
This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the knowledge and exam technique are every bit as useful now.In this episode, I strip climate change and sustainability reporting back to the basics. I explain greenhouse gas emissions, gross and net emis
OCI and OCE: What’s the Difference? | Old But Gold Series
This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the knowledge and exam technique are every bit as useful now.OCI and OCE sound very similar, but they are not the same thing. In this episode, I explain the difference between other comprehensive income,
All About Ethics | Old But Gold Series
This episode is part of my Old but Gold series, where I revisit some of my earlier podcasts that are still completely relevant for your SBR exam today. The recording may be from the archives, but the knowledge and exam technique are every bit as useful now.Ethics is guaranteed to matter in SBR, particularly in question two. In this episode, I take you through the five ethical principles and, more
Your Simple Guide to Deferred Tax for IAS 12 | ACCA Study
Deferred tax is one of those SBR topics that students often find difficult. In this episode, I go back to the basics of IAS 12 and explain both the why and the how. I show how deferred tax links to the matching concept before introducing temporary differences, tax bases, deferred tax liabilities and deferred tax assets.You’ll then see how the rules work through four simple numerical examples cover
Accounting for IAS 40 Investment Properties | ACCA Study
Accounting for tax with investment properties can involve plenty of other standards: IFRS 5, IAS 36, IAS 2… the trick is to know when to use each together with IAS 40.In this episode, I talk through the accounting for Investment Properties under IAS 40. We start with the basic definition: property held to earn rentals, for capital appreciation, or both. And then compare it with PPE under IAS 16. H
Accounting for Plant, Property and Equipment with IAS 16
You may think you already know PPE in IAS 16, but this one still causes problems in SBR when it is tested in an applied way.In this episode, I take you through IAS 16 Property, Plant and Equipment. We cover the basics of PPE, including initial recognition, depreciation, revaluation, disposal, and why depreciation is about matching costs with benefits — not saving up cash to replace an asset.You wi
IAS 37 Continued: Prudence and Probability for Contingent Assets
We’re going to continue our look at IAS 37 in this episode - fantastic!We recap the three key conditions for recognising a provision, then move on to contingent assets, why prudence matters, and why you cannot simply net off a possible asset against a possible liability. I also bring in the important link with IFRS 3 and fair value, showing how a contingent liability can affect group accounts and
Provisions, Contingent Assets & Liabilities: Getting Started with IAS 37
Provisions! Seemingly a simple standard to get the easy marks, but it isn't always the low-hanging fruit we expect.In this episode, I introduce IAS 37 Provisions from the ground up. Provisions are very examinable, and let’s face it, they can look easy at first. But the examiner can make them tricky very quickly. I explain what a provision is, why the standard exists, and the three key recognit
IAS 36: Goodwill and Impairment
Impairment… here we go again! In this episode, I revisit IAS 36, but this time we focus on one of the areas that students often find difficult: Goodwill Impairment. I walk through the key principles, explain why goodwill must be tested through a cash-generating unit (CGU), and tackle one of the biggest exam complications: the treatment of non-controlling interests (NCI).You’ll learn how goodwill i
Impairment Basics in IAS 36
In this episode, I explain the basics of IAS 36 impairment. We start with the key idea: an asset is impaired when its carrying value is more than its recoverable amount. I’ll talk you through the terminology, the logic, and the numbers, so it starts to feel manageable rather than messy.You’ll learn how to calculate an impairment loss, how to account for it, and what happens when the asset has prev
Determining Transaction Price and Variable Consideration in IFRS 15
In this episode, I take you back into IFRS 15 Revenue from Contracts with Customers, but this time we zoom in on one of the trickiest areas: determining the transaction price.I walk you through the key complications: deferred consideration (time value of money), advance payments, and variable consideration. We start with the core principles, then build it up step by step using clear, practical exa
Calculating Revenue with the 5 Principles of IFRS 15
In this episode, I walk you through one of the most examinable areas in the exam: revenue under IFRS 15 Revenue from Contracts with Customers. We start right from the basics, so you’re not left guessing, and build up to the core principles that underpin the standard.I talk through the five-step model, explain why revenue is such a high-risk area (especially from an audit perspective), and why simp
All about BSR - the new SBR from Sept 2027
From Sept 2027 SBR will be no more. The new ACCA exam will be Business and Sustainability Reporting (BSR). This short episode explains what will be the same and what will be different.
Climate change 101 (S2 is the standard)
Let me make sure you understand the very basic terminology around climate change and S2. Lend me your ears for ten minutes
Adam is an "accountability coach"
In this episode I talk to Adam Yannakakis - a recently qualified ACCA member - who is passionate about helping ACCA students by coaching them to be accountable for their studies!
The AFM exam with Andrew Mower
Whilst SBR is core you will also have to choose optional exams. And maybe you should think about doing AFM. In the episode I am joined by Andrew Mower, ACCA's expert AFM tutor and I quiz him about the AFM exam.
Provision for unrealised profits
Why and how do we make provision for unrealised profits (PUPs) when preparing group accounts! In this episode this is all explained and more!#singleentityconcept#impactonNCI
Intro to IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 18 is a new standard that is now examinable at SBR. This edition of the podcast gives you an introduction and sets the scene!
PPE and IP and other issues
Lets make sure you understand the basics. Here I talk about IAS 16 Property Plant & Equipment and IAS 40 Investment Property - with an emphasis on explaining about revaluations!
A chat with Nikki Richmond about overcoming the challenges of studying
In this episode Nikki talks about the challenges that students face studying professional accountancy exams and the strategies that can be used to overcome them.
Intangible Assets (IAS 38)
A power ten minutes on this key standard - which has been called an anaolgue standard for a digitial age!
Pedley Smith's five top exam tips
Good students can fail exams! So I explored with my friend Stuart Pedly Smith his top five examination technique tips.
Stuart is a very respected academic and lecturer who has researched extensively into how students learn.
Substance over form!
Substance over form is a key principle to understand. In this episode I explain the theory and show how it is applied in two different accounting standards as well as crowdfunding.
How to account for a 40% investment
Not as straight forward as you might think! In this episode I discuss and explain the various ways that a group will account for a 40% investment. You see it all depends.
All about Cash Flow
Cash flow - lets talk the basic principles, why investors like them and lets talk numbers. This is a topic you must be comfortable with.
Revaluation and Depreciation
"The basics" do get tested at SBR. This edition covers the principles and examples of depreciation and revaluation of PPE. So yes it is about IAS 16 PPE. Ten minutes.
Please like and subscribe!
More about SBR can be found at my website
www.tomclendon.co.uk
Accounting for Sub-Leases
From Sept 24 this topic is examinable at SBR. So make sure you are up to date and listen to this edition and you might learn something about IFRS16 as well as my family tree!
About the option exam AAA
In this episode I talk with Ben Wilson about how AAA relates to SBR and why for many students it is a natural exam to do after SBR.
SBL - yes Strategic Buisness Leader
The other core exam at the strategic professional level is Strategic Business Leader (SBL). In this episode I chat with Marty Windle - the SBLguru - who knows far more about SBL than I do.
Deferred tax and Leases
So what is the deferred tax implications for a lessee entering into a right of use lease? Let me explain. With an example!
How SBR will be examined from Sept 24
At today's ACCA Global Educator Conference the SBR examining team shared feedback about student performance AND set out the changes in the syllabi that will be introduced from the September 2024 exam.
Here is my hot off the press summary. It has inspired me to write and record some new material for my courses to keep them up to date and exam focussed.
The holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7
Provisions and cash flow and deferred tax and fair value adjustments - lets consider how these standards interact as IFRS are tested in mini case study situations ie in an applied and holistic way!
How to bounce back from failing an ACCA exam
This episode is slighty different. It is relevant if you have failed any ACCA exam and gives advice and pratical strategies on how to bounce back. I was commissioned by ACCA to write and deliver this edition.
Football Finance
Premiership football clubs face many accounting issues. Are their players recognised as assets? How to account for naming rights to their staduim? What about the borrowing costs on loans taken out to construct a new staduim? What is the accounting issue when a player gets a serious injury?
FAQs on SBR
Let me answer the seven most frequently asked questions about the SBR exam... including how to earn professional marks (Q2) how to account for derivatives (Q6) but my favourite is the last one!
Goodwill - what I need to know about it to pass SBR
It is all about goodwill. Such a regularly examined number. I hope you enjoy this exam episode.
Tom is interviewed about SBR!
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!
The framework Versus FX & deferred tax
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.
How to revise smart !
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.
Let's pass SBR in Sept 23
The changes explained. Whats app me for a link to free sample of material.
UK 07725 350793 and Overseas +44 7725 350793
Investor Focus
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 Septemb
When Tom chatted with Paula Byrne - ATAX
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.
All about the reclassification of equity to PL - explained !!
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!
IAS 16 PPE
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
Amortised Cost. Why is the finance cost different from cash paid. IFRS 9 Financial Instruments
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!
Changes to SBR exams from September 2023 EXPLAINED!
Changes are afoot as to the way group accounts will be tested at SBR. These changes will apply from September 2023 onwards.
In this episode I explain what those changes are - and how you can prepare for them.
The importance of mock exams
In this episode I am joined by Lucy Moore from ACCA. We talk about the importance of doing mock exams !
Which Strategic Professional options to choose?
In this episode I am joined by James Wright as we chew the fat over which optional exams are the best for you. Two heads are better than one. It is best to make an informed choice. And listening to this podcast will help!
In centre or remote invigilated exams at home?
If you have the choice as to whether to sit your exams in the comfort of your own home - or at an exam centre - then it should be an informed choice that works for you. It is important to make an informed choice. So I am joined by my colleague Ben Wilson to discuss this. We reveal our personal preferences and the results of a LinkedIn poll of nearly 1,000 students.
Ollie got 89% in SBR - so what are his secrets!
I caught up with my student Ollie and chatted with him about his study tips. In addition he talks about about the topic he found the most difficult and how useful he found whats app support.
All about goodwill - the theory explained
Goodwill. It is gets examined a lot. Why does it arise? How do you calculate and account for it? All these questions are answered and more! This episode is a useful recap of the basics. Suitable for both FR and SBR - and in fact anyone wanting to understand the accounting for goodwill. I hope you enjoy listening to it. A ten minute technical blast.
ATAX! Here I talk with Aileen Edgar who teaches ATAX (UK)
If you are planning on sitting the ACCA optional exam ATAX then this edition is aimed at you. Aileen Edgar is an expert online lecturer. I asked her about the difference between TX at skills and ATAX at strategic professional stage -as well as the introduction of 20 professional marks at ATAX, and so much more. You might be surprised by her some of her answers !
How IFRS are tested at SBR - an example with IFRS13, IAS12, IAS37, & IAS38 all featuring
At SBR standards are often examined in an integrated way, in a way that is applied to a particular situation where more than one accounting standard comes into play. Often students learn their standards in isolation but they are treated like ingredients when cooking up an SBR answer! In this episode I discuss how when a subsidiary is acquired the fair value exercise impacts on the measurement and
Results are out - what next?
Results are out! What next...Maybe you have passed SBR, or need to resit it, or are coming to SBR for the first time!
Let me share some advice and thoughts on your situation. Of course by all means reach out to me for a 1-2-1 consultation by sending me a whats app on 07725 350793 (+44 7725 350793)
IAS 37 Provisions with Sarah Ardiles
Accounting for provisions are discussed! As indeed is how they are similar to being pregnant! I am joined in this episode by my friend and colleague Sarah Ardiles - someone who shares my passion for all things IFRS! No prior knowledge is assumed, but I reckon there is stuff to be learnt from ear wigging on our 10 minute chat.
A hot review of the Sept 22 SBR exam
It is the day after the SBR exam. Here is my hot review. Compiled having listened to my students! Also published on my YouTube channel.
IFRS 2 Share based payments (part 2) - not for beginners!
In this episode I take the accounting standard IFRS 2 Share based payments and explore how it interacts with two other standards; IAS 7 Cash flow statements and IAS 12 Income Taxes (deferred tax). This is not for beginners. Those listeners with a prior knowledge of all three of these standards will get the most out of this episode.
All about the AAA optional exam
The Advanced Audit and Assurance exam is an optional exam at ACCA's strategical professional level. In this episode I chat with colleague Ben Wilson and he explains why he thinks you should chose to sit this exam!
IAS 12 Deferred Tax (part 2) - not for beginners!
In this episode I take the topic of deferred tax and explore how it interacts with two different accounting standards (IAS 16 PPE and IFRS 16 Leases). I also touch on how IAS 12 appears to conflict with the conceptual framework! This episode is not for beginners! Make sure you listen to part 1 first!
IAS 8 Accounting Policies and Changes in Accounting Estimates
After explaining the difference between accounting policies and accounting estimates, I then go on to apply this standard to a number of different practical situations.
Self insurance - an example of how to apply your technical knowledge
To pass the final level professional accounting exams, you not only need to know your stuff but also how to apply it in new situations. In this episode I present you with a challenge. I wonder if you get to the conclusion before I do and understand my reasoning and answer first time!
How to account for Initial Coin Offerings !
Yes this is a current issue at SBR! First we need to understand the nature of an Initial Coin Offering (ICO) so that if this comes up in the exam we can discuss the accounting treatment. My explanation of ICO's includes references to intangibles assets, impairment and crypto currencies! I hope you enjoy the episode.
IAS 10 Events After the Reporting Period
This is a "small" accounting standard - and one that many be already familiar with but it is always good to be reminded of the basics. After setting the scene with explaining the definitions, I take you through four separate examples to make sure we all have an understanding as to how this accounting standard is applied. Please like and subscribe to my podcast!
IASB Conceptual Framework (part 2) Assets & Liabilities
In this edition of the podcast I am talking about two elements that make up the financial statements "ASSETS" and "LIABILITIES". I will be discussing their definitions and recognition criteria given to them in the framework. I will point out how this can differ from particular accounting standards.
IASB Conceptual Framework (part 1) "useful information"
In this episode I explain the nature of the IASB's Conceptual Framework for Financial Reporting. The importance of useful information is discussed - and with plenty of examples! It is only ten minutes long. Short and sharp.
Is it best to take ACCA exams at an exam centre or remotely?
ACCA allow many of you a choice as to where to sit your ACCA exams - either in an exam centre on their computer OR remotely (meaning that you sit the exam at home on your own computer).
In this episode I discuss this choice with my colleague Ben Wilson. We draw on the experiences of our students to give you advice so that you can make an informed decision.
As always if you want to chat about this
All about IFRS 2 Share Based Payments (equity settled share based payments) - part 1
IFRS 2 is sometimes thought of as a tricky standard. In this edition of the podcast we explore the nature of equity settled share based payments that are issued to staff (basically options). By understanding why they are issued will help us understand the required accounting treatment. Towards the end of the podcast I explain (briefly) the interaction of this standard with the preparation of a cas
An SBR prize winner speaks and shares her secrets....
Hear from a student who got the top mark in SBR in the whole of her country. She shares her study tips and approach to online learning. I think you will find it very interesting.
IAS 40 Investment Properties
In this episode I explain the definition of an investment property and how it is accounted for. We also consider several issues including what happens when an individual property is partly occupied and partly rented out as well as accounting in the group accounts.
IAS 21 Foreign Currency - and group accounts!
At SBR we get involved in explaining how the financial statements of an overseas subsidiary are translated in the presentational currency of the group as part of the consolidation process. In this episode I set out the process and explain how the group exchange difference arises and how it is accounted! All good stuff.
There is a separate episode which just deals with foreign currency transa
Part 2 Sustainability and climate change reporting with Ben Wilson
In this 2nd episode on this topic I discuss with Ben Wilson, the ACCA AAA expert about the latest developments in the regulation relating to reporting on sustainability and climate change reporting. This is a topical issue that will not go away - so it is great to get another take on it!
Accounting for provisions!
In this episode I discuss accounting for provisions - which is at present regulated by IAS37 Provisions, Contingent Liabilities and Contingent Assets. In addition to explaining the basics of the standard I discuss why the standard is said to conflict with the current conceptual framework and what is meant by the "all or nothing approach" adopted by the standard. The areas of judgment are highlight
Part 1 Sustainability and climate change reporting
Sustainability reporting is a current issue that will be examined in SBR in forthcoming exams. Its important to be able to understand why accountants should report on these issues and the debate and developments around the form of such reports.
I recorded a second episode on this topic - with Ben Wilson - where we discussed the very latest developments in regulation ahead of COP26. So please
Financial Assets and how to account for them! (another episode on IFRS9 Financial Instruments)
IFRS9 Financial Instruments is a massive standard. What I am doing in this episode is explaining how financial assets (investments in shares and debentures) are classified and accounted for. I hope you enjoy the episode. If you have a topic that you want covered please let me know.
Current issues - crypto currencies! No IFRS - so how to account for them?
Bit coins! There is no accounting standard on this issue. So it is important that we understand the arguments and alternatives around this topic as it could be tested in a number of different ways.
All about pensions (IAS19 Employee Benefits)
This is a long episode! Listen as I explain the basic principles to accounting for pensions. It starts with understanding the difference between defined contribution schemes and defined benefit schemes! Most of the podcast is taken up with explaining how defined benefit schemes are accounted for in the statement of financial position, the profit and loss account, the cash flow statement and what a
