Why and how do we make provision for unrealised profits (PUPs) when preparing group accounts!
In this episode this is all explained and more!
#singleentityconcept
#impactonNCI
IFRS 18 is a new standard that is now examinable at SBR. This edition of the podcast gives you an introduction and sets the scene!
Lets make sure you understand the basics. Here I talk about IAS 16 Property Plant & Equipment and IAS 40 Investment Property - with an emphasis on explaining about revaluations!
In this episode Nikki talks about the challenges that students face studying professional accountancy exams and the strategies that can be used to overcome them.
A power ten minutes on this key standard - which has been called an anaolgue standard for a digitial age!
Good students can fail exams! So I explored with my friend Stuart Pedly Smith his top five examination technique tips.
Stuart is a very respected academic and lecturer who has researched extensively into how students learn.
Substance over form is a key principle to understand. In this episode I explain the theory and show how it is applied in two different accounting standards as well as crowdfunding.
Not as straight forward as you might think! In this episode I discuss and explain the various ways that a group will account for a 40% investment. You see it all depends.
Cash flow - lets talk the basic principles, why investors like them and lets talk numbers. This is a topic you must be comfortable with.
"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.
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More about SBR can be found at my website
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!
In this episode Sunil talks about the optional exam AFM
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.
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.
So what is the deferred tax implications for a lessee entering into a right of use lease? Let me explain. With an example!
At today's ACCA Global Educator Conference the SBR examining team shared feedback about student performance AND set out the changes in the syllabi that will be introduced from the September 2024 exam.
Here is my hot off the press summary. It has inspired me to write and record some new material for my courses to keep them up to date and exam focussed.
Provisions and cash flow and deferred tax and fair value adjustments - lets consider how these standards interact as IFRS are tested in mini case study situations ie in an applied and holistic way!
This episode is slighty different. It is relevant if you have failed any ACCA exam and gives advice and pratical strategies on how to bounce back. I was commissioned by ACCA to write and deliver this edition.
Premiership football clubs face many accounting issues. Are their players recognised as assets? How to account for naming rights to their staduim? What about the borrowing costs on loans taken out to construct a new staduim? What is the accounting issue when a player gets a serious injury?
Let me answer the seven most frequently asked questions about the SBR exam... including how to earn professional marks (Q2) how to account for derivatives (Q6) but my favourite is the last one!
