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.

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!

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

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 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.