Tom Clendon is an online ACCA SBR lecturer and if you are a student then this is a podcast aimed at you More
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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.