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Pass Your SBR ACCA Exams with Tom Clendon
by Tom Clendon | ACCA SBR Online Lecturer & Expert Tutor
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Goodwill: What You Need to Know to Pass SBR | Old But Gold Series
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Climate Change 101 and Sustainability Reporting | Old But Gold Series
September 11, 2026 · 11 minThis 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…
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OCI and OCE: What’s the Difference? | Old But Gold Series
August 28, 2026 · 7 minThis 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…
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All About Ethics | Old But Gold Series
August 14, 2026 · 11 minThis 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…
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Your Simple Guide to Deferred Tax for IAS 12 | ACCA Study
July 31, 2026 · 31 minDeferred 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…
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Accounting for IAS 40 Investment Properties | ACCA Study
July 17, 2026 · 19 minAccounting 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…
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Accounting for Plant, Property and Equipment with IAS 16
July 3, 2026 · 36 minYou 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…
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IAS 37 Continued: Prudence and Probability for Contingent Assets
June 19, 2026 · 18 minWe’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…
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Provisions, Contingent Assets & Liabilities: Getting Started with IAS 37
June 5, 2026 · 21 minProvisions! 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…
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IAS 36: Goodwill and Impairment
May 22, 2026 · 18 minImpairment… 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…
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Impairment Basics in IAS 36
May 8, 2026 · 27 minIn 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…
About the show
Tom Clendon is an online ACCA SBR Lecturer and Expert Tutor for students of ACCA across the globe. If you're a student currently studying for the ACCA Exams, then you're in the right place!
This is an award winning podcast. In 2023 it was recognised with a PQ award from PQ magazine.
To find out more about how Tom can help you with your ACCA studies, head to TomClendon.co.uk.