HeyJaredACCA Tom Clendon's SBR podcast
Tom Clendon is an online ACCA SBR lecturer and if you are a student then this is a podcast aimed at you.This is an award winning podcast. In 2023 it was recognised with a PQ award from PQ magazine.
- Indexed episodes, last 90 days
- 6
- Latest publication
- Sep 25, 2026
- Audience
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- Earliest in this view
- Jul 17, 2026
Latest episodes
Goodwill: What You Need to Know to Pass SBR | Old But Gold Series (opens the original)
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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 know, starting with the basic goodwill calculation: the parent’s investment, the non-controlling inter
Climate Change 101 and Sustainability Reporting | Old But Gold Series (opens the original)
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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 emissions, carbon credits and, crucially, the difference between Scope 1, Scope 2 and Scope 3 emissions
OCI and OCE: What’s the Difference? | Old But Gold Series (opens the original)
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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 , which is a performance statement for the period, and other components of equity , which is a cumul
All About Ethics | Old But Gold Series (opens the original)
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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 importantly, explain how ethics is actually examined. This is not about simply listing the principl
Your Simple Guide to Deferred Tax for IAS 12 | ACCA Study (opens the original)
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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 covering revalued land, impairment, capital allowances and provisions. I’ll show you a logical step-by-
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