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Tom Clendon ACCA SBR online lecturer
Добавлен 14 июл 2021
It’s all about ACCA SBR! Tom Clendon is an SBR online lecturer and podcaster who helps students pass their ACCA SBR exams. For more information please visit his website tomclendon.co.uk or message him on what’s app 07725 350793
Putting yourself in the shoes of the investor (Q4 of the exam)
I was commissioned by ACCA to produce this video. This topic is examined in Q4. Enjoy !
Просмотров: 47
Видео
Impairment. "Back to Basics" with PQ magazine!
Просмотров 25121 день назад
IAS 36 is the standard getting the "back to basics" treatment. Key terms explained. Two small examples. Short and sweet. I am a three times PQ award winner- so its great to be able to support this free student focussed magazine.
Revaluation and Depreciation
Просмотров 35721 день назад
"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
All about my SBR Platinum Courses
Просмотров 452Месяц назад
Let me tell you how you can pass SBR with my platinum courses.
Accounting for Sub-Leases
Просмотров 1,3 тыс.2 месяца назад
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!
Q1 Group PL "101" Let me explain updating the prepopulated spread sheet.
Просмотров 1,2 тыс.3 месяца назад
In SBR Q1 requires you to update a pre-populated spread sheet from the group's financial statements. It could be a group PL with OCI. Here I show you the basics of how to approach such a question.
I love it when students make mistakes!
Просмотров 2733 месяца назад
Here I am talking with Marty Windle about the benefits of students having their work marked - and why I love it when they make mistakes!
Keep it simple. The group statement of financial position. The group PL. The difference. The basics.
Просмотров 7953 месяца назад
Q1 in SBR is all about groups. But lets make sure you know what a group S of FP and a group PL and group OCI looks like. This is accounting 101. It is so important.
June 24 SBR. What came up. My hot review!!
Просмотров 2,1 тыс.4 месяца назад
Let me share with you what came up in the SBR June 24 exam. It seemed a fair to me! What do you think?
Whats new for SBR from Sept 24
Просмотров 2 тыс.4 месяца назад
Each year ACCA revise the SBR syllabi. This short video looks at what is new for SBR from September 24 If you want to pass SBR then please reach out to me.
About the option exam AAA
Просмотров 1853 месяца назад
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.
Four standards that can regulate the accounting for property (land & buildings)
Просмотров 1,2 тыс.4 месяца назад
How property is accounted for depends on why the business is holding the asset. If it is for use in the business, premises that it trades from - then the accounting standard that regulates the accounting is IAS 16 PPE. But there are three other situations that lead to different to standards and so different treatments. Can you think of them?
SBL - yes Strategic Buisness Leader
Просмотров 1133 месяца назад
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.
Accounting for Brands in two minutes
Просмотров 1,5 тыс.4 месяца назад
Accounting for Brands in two minutes
Q2 Ethics and how to earn marks. Q2 SD22 demo answer
Просмотров 4,8 тыс.5 месяцев назад
Q2 Ethics and how to earn marks. Q2 SD22 demo answer
The interaction between impairment losses, cash flow & deferred tax in 2 minutes
Просмотров 1,3 тыс.5 месяцев назад
The interaction between impairment losses, cash flow & deferred tax in 2 minutes
How SBR will be examined from Sept 24
Просмотров 2 тыс.3 месяца назад
How SBR will be examined from Sept 24
Deferred tax in 2 minutes ! IAS12
Просмотров 1,4 тыс.5 месяцев назад
Deferred tax in 2 minutes ! IAS12
The holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7
Просмотров 3523 месяца назад
The holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7
How to bounce back from failing an ACCA exam
Просмотров 1893 месяца назад
How to bounce back from failing an ACCA exam
Tom Clendon's hot review of the ACCA SBR March 24 exam
Просмотров 1,7 тыс.7 месяцев назад
Tom Clendon's hot review of the ACCA SBR March 24 exam
Just followed the exam writing technique you explained. Its been awesome 💯
I came back here to say a big thank you to Tom, thanks to you I passed SBR - Sep - 85%. Best tutor SBR ever
I just got my SBR result today and pass with 71!! I’ve got to give a huge thanks to sir Tom Clendon for explaining concepts clearly and giving useful exam techniques. I also follow your ways of formulating answers. Thank you for these wonderful free resources and keep up the good work sir!!!
Dear Tom, is it possible that when an item classified as Fair Value Through Other Comprehensive Income (FVTOCI) is sold, the accumulated gains or losses that were previously recognized in Other Comprehensive Income (OCI) are transferred to the Statement of Profit or Loss (SPoL)?
@@Ahmed-w1r7d The accounting treatment is set out in IFRS9 … and it depends. If the financial asset classified as FVTOCI is an equity instrument then IFRS9 states no recycling BUT if the financial asset classification as FVTOCI is a loan / debt instrument- then IFRS 9 requires recycling We live in a rules based world. 🌏
@@tomclendonaccasbronlinelec7226 Thank you for your prompt reply!! It was so helpful. You are the best!!
Coming to witness the greatness of my beloved professor Mr. Tom, i passed sbr because of him
@@attomustafe2674 Ah ! Fantastic!! Onwards & upwards …
I keep coming back to your videos to revise and learn IAS and IFRS. It is simple and perfect <3
@@Ahmed-w1r7d thank you ! That’s good to know.
😮xb. .ujjijjniu jiijiuuuuuuuuuuj अख्भभ जे जजजजज nnnjnbbbbbhhbbbbbjjbjbbbbhjhbjhjjbjhbjhjbbbbbbbbbbbbbhhjbhhhbhbbbhhhhbnnjmh😊😊
Sir, isn't it Value in use is another thing that should be consider as basic when asset's Value in use is difficult to get in isolation as being unable to generate cash flows on their own but be able if it is consider as CGU. Thanks.
@@mitul206350 That applies to goodwill! Because, as you are probably aware, goodwill cannot be separately sold (has no FV) and doesn’t on its own generate any sales (has no value in use) but must be subject to an annual impairment review - so goodwill is tested at the level of the cash generating unit - eg in conjunction with the net assets of the subsidiary to which it relates. Such impairment losses are then allocated first against the goodwill. It’s tricky when doing a very short video- with the brief “back to basics” to know where you draw the line. When I teach impairment it takes a long time and I have a dozen examples so students understand grossing up of goodwill & reversal of impairment losses etc! Anyway … onwards & upwards !
Sir, many thanks for helping me to remember the allocation method of assets to CGU as part of a debriefing of IAS 36 (IoA). However, as a basic learner, I would like to strengthen my basic more for the following: - A football team - A group of similar machines (or identical/similar circumstances) Isn't it difficult to determine VIU of an individual player in isolation? Under IAS 36 CGU's importance under above circumstances (if any)? What would be CGU's value then? Note, I've been following you since long to improve my learning. Thanks.
@@mitul206350 if you are considering the application of cash, generating units etc to football teams. You are not a basic learner my friend. Sounds like you are an active student wanting to pass strategic business reporting and therefore should be signing up for one of my courses! Please feel free to WhatsApp me on (07725) 350793 and I will send you further details. That is a UK number. +44 if you are overseas
@@tomclendonaccasbronlinelec7226 Sir, Being a fundamentalist under common framework (outside of accounting framework), I wish I could PENALIZE (MORE JUSTICE, even the grant can't be a justice as it depicts double taxes of those naive people, until unless it comes from a MORE natural event, the grant consideration) those who causes for deliberate impairment losses of any asset to make a reversal adjustment. (Hahaha). Sir, Currently I'm facing some technical difficulties to using WhatsApp and will contact you surely very soon. Thanks.
Helpfull. I appreciate your effort. I have a question on this. Q: Stylo hasn't sought the advice commercially by paying any fees and no other vested interest exists. All he wanted to take any advice personally as he is a friend of him. How could this would be an act under course of professional due care? Thanks.
@@mitul206350 it’s important to behave ethically at all times. Accountants have been disciplined for acts totally unconnected with their employment in the past where they have bought the profession into disrepute
Excellent explanation. Thank you!
@@sulemanhassanali good! Thank you for your comment
If this man teaches you and you don't understand it, you are either a or a wizard. 😂❤🎉
Excellent explanation 🎉
@@tamerakkad9129 THANK YOU - glad you found it useful
Wow! You are amazing Tom ❤
thank you sir for your informative video. also the change method of depreciation from reducing to straight line is measurement change right? so why is is said change in accounting estimate
@@rosea6767 switching from a different method of appreciation is not a change in accounting policy, and therefore will not lead to a pride period adjustment. It is not a change in measurement. It is only a change in an accounting estimate.
Interested
When will the video of “What came up in SBR sept 2024 Hot review by Tom Clendon “ ?
The Resources are great for converting into a pass.
@@girishpai4538 Thank you ! Agreed…. 👍
You are the GOAT sir
@@Lucifer4002 Thank you - very kind of you to say so! 🐐
Hi Tom! Loving the content. At 2:15, isn't another name for receivables "Trade Debtors" ? I thought trade payables is creditors, a current liability.
@@stuartmacaulay5761 - yes another another name for trade receivables is trade debtors. These are current assets arising from sales on credit. Trade payables are indeed current liabilities and arise from purchases on credit terms.
@@tomclendonaccasbronlinelec7226 That is what I wondered 🙂 Because in the video (Around 2 minutes 15 seconds) you state another name for receivables is trade payables.
Cheers for all your resources Tom you are the GOAT at SBR I have your voice in my head when i do the past questions lol
@@charliekurdelski2080 I hope that’s not a sign of you going mad Charlie. Very kind words. 🐐
💯💯💯💯💯💯
@@emmanuelmwansa5967 ✔️🫵🏼🙏🫶🏽✌️🎈🦾
Why dep to oci, please
Thanks a lot for another helpful video
@@ghufranranjha9700 so glad you liked it!!!
thanku soo much i picked up some good tips to manage my time more effectively i hope i get a hold of it soon
Brillaint - am very pleased for you
Thank you very much, Tom, for sharing this debriefing with us. I just want to say, if a professional like Tom, with years of experience teaching this subject, is struggling to fully showcase his perfect answer within the time given... how can we? The ACCA should consider allowing more time for this exam!
Because it takes a lot longer to teach a concept than simply carry it out at full speed 😄
Can you make a video on sublease as of sept 24 it's part of the syllabus now!!! Thank you
YES I have done - please you can find it on my channel - or search for it
Very Useful, Thanks. I would be grateful if comment with regard to example 3. IFRS-3 allows one year to adjust numbers of consolidation entries i.e one year after date of acquisition is allowed to change initial consolidation entry numbers. With the example 3- Would it be correct to interpret that any subsequent increase (after one year) in PPE as well , Goodwill would be first adjusted/w-off for PPE increase and only thereafter if there is any increase then it would go to Revaluation Reserve. In other words, I am trying to ask is this treatment of example 3 limited to one year period? I am beginner level to learn IFRS, appreciate your help
Thank you Sir for this wonderful piece.... i really appreciate it
So glad you appreciated it
Thank you so much Tom. I just reviewed the topic and was having trouble understanding it but your explanation made it very clear to me.
Thats good to know - thank you for taking the time to share
this is really helpful
Amazing job. Explanation through relating to the family picture was legendary ❤
thank you
Hi Tom - thanks for all the help. The pre-September exam seems to be only be in the international. Will there be a pre-September exam for UK? Thanks
Best explanation! Very useful, brilliant.
I'm interested
Thank you Sir it's coming home
So in both cases for the lessor, there would be a finance income ?
No - where there is finance lease the lessor will have a net investment and thus show finance income - BUT if it is an operating lease the lessor has rental income
Brilliant, really concise.
Thank you - much apprecisted