Tom Clendon is an online ACCA SBR Lecturer and Expert Tutor for students of ACCA across the globe. If you're a student currently studying for the ACCA Exams, then you're in the right place!
This is an award winning podcast. In 2023 it was recognised with a PQ award from PQ magazine.
To find out more about how Tom can help you with your ACCA studies, head to TomClendon.co.uk.
Publisher
Tom Clendon | ACCA SBR Online Lecturer & Expert Tutor
Goodwill: What You Need to Know to Pass SBR | Old But Gold Series
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 interest and the fair value of the subsidiary’s identifiable net assets at acquisition.
You’ll learn how consideration is measured, how the choice of NCI measurement affects goodwill and impairment, and why fair value adjustments can also create deferred tax. I also cover identifiable intangible assets, contingent liabilities, impairment of goodwill, bargain purchases, step acquisitions, foreign subsidiaries, disposals and the 12-month measurement period. There is plenty here, but the aim is simple: helping you recognise which goodwill rule the examiner wants you to apply.
Thanks for listening to this episode of Pass Your SBR ACCA Exams with Tom Clendon.
If you’d like to view the exam question on screen and see my working, subscribe to the YouTube Channel: https://www.youtube.com/@tomclendonSBR (https://www.youtube.com/@tomclendonSBR).
For access to on-demand support and guidance for your ACCA SBR Journey, visit my website to see my current course offering: (https://tomclendon.co.uk/)https://tomclendon.co.uk/ (https://tomclendon.co.uk/%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0).
(0:00) Old but Gold introduction
(0:33) What you need to know about goodwill
(1:08) Parent investment and fair value of consideration
(2:07) Measuring the non-controlling interest
(2:30) NCI measurement and impairment
(3:10) Calculating goodwill
(3:26) Fair value adjustments and deferred tax
(4:23) Intangible assets and contingent liabilities on acquisition
(5:27) Goodwill impairment and cash-generating units
(6:10) Negative goodwill and bargain purchases
(6:39) Step acquisitions and foreign subsidiaries
(7:19) Disposals, control-to-control transactions and measurement period
11 Sept 2026
Climate Change 101 and Sustainability Reporting | Old But Gold Series
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. I also connect this terminology to the broader principles of sustainability reporting.
You’ll learn the language you need before you can confidently tackle an exam requirement on sustainability. I explain Scope 1 as direct emissions, Scope 2 as energy-related emissions and Scope 3 as emissions connected with the wider value chain. We also look at metrics, targets, governance, strategy, risk management and why concepts such as materiality, relevance and faithful representation still matter.
Thanks for listening to this episode of Pass Your SBR ACCA Exams with Tom Clendon.
If you’d like to view the exam question on screen and see my working, subscribe to the YouTube Channel: https://www.youtube.com/@tomclendonSBR (https://www.youtube.com/@tomclendonSBR).
For access to on-demand support and guidance for your ACCA SBR Journey, visit my website to see my current course offering: (https://tomclendon.co.uk/)https://tomclendon.co.uk/ (https://tomclendon.co.uk/%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0).
(0:00) Old but Gold introduction
(0:57) Why climate change matters in SBR
(1:39) What is climate change?
(2:14) Greenhouse gases and carbon emissions
(3:12) Why accountants are involved in sustainability reporting
(4:00) Net zero, gross emissions and net emissions
(5:04) What are carbon credits?
(6:14) Scope 1 emissions
(6:43) Scope 2 emissions
(7:34) Scope 3 and the value chain
(8:08) Recap of Scope 1, 2 and 3
(8:34) IFRS S2, metrics, targets and materiality
28 Aug 2026
OCI and OCE: What’s the Difference? | Old But Gold Series
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 cumulative balance within equity on the statement of financial position. I also show how the two are linked.
You’ll see how this terminology connects across SBR, including IAS 16 revaluations, IAS 21 foreign exchange differences, IFRS 9 financial instruments, IAS 19 pensions and IFRS 2 share-based payments. The key is not just learning two definitions. It is understanding where gains and losses go, how they build up within equity, and being comfortable with the integrated nature of SBR questions.
Thanks for listening to this episode of Pass Your SBR ACCA Exams with Tom Clendon.
If you’d like to view the exam question on screen and see my working, subscribe to the YouTube Channel: https://www.youtube.com/@tomclendonSBR (https://www.youtube.com/@tomclendonSBR).
For access to on-demand support and guidance for your ACCA SBR Journey, visit my website to see my current course offering: (https://tomclendon.co.uk/)https://tomclendon.co.uk/ (https://tomclendon.co.uk/%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0%E2%81%A0).
(0:00) Old but Gold introduction
(1:00) OCI and OCE: same, same but different
(1:30) What is other comprehensive income?
(2:07) What is other components of equity?
(2:43) The relationship between OCI and OCE
(3:07) What goes through OCI
(3:22) Revaluations, foreign exchange, IFRS 9 and pensions
(4:36) Items in OCE that do not come through OCI
(5:21) IFRS 2 share-based payments and OCE
(6:16) Why this terminology matters across SBR
Reach and audience
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YouTube views
353,328
Score snapshot 15 Sept 2025
Apple Podcasts (US)
4.5 / 5
2 ratings
Spotify
5.0 / 5
194 ratings
Podcast Authority Score: 74 / 100
A composite of feed quality, social presence, YouTube performance and engagement. Read the methodology.
Quality
75
Social presence
0
YouTube
86
Engagement
95
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