Accounting for Sub-Leases

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. Please like and subscribe! More about SBR can be found at my website www.tomclendon.co.uk

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!