{"store":{"baseInfo":{"podcastTitle":"The FI Podcast","slug":"firstintuition","podcastDescription":"Bringing the latest news and insights on study courses, exams, apprenticeships and much more from the accountancy industry.\n\nYou can check out more First Intuition news here https://www.firstintuition.co.uk/fihub/","podcastLogo":"https://pbcdn1.podbean.com/imglogo/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh.jpg","podcastShareLogo":"https://d2bwo9zemjwxh5.cloudfront.net/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh_1200x628.jpg?s=6e632f5e3a05b903274cb9b3a09eacd6&e=jpg","podcastUrl":"https://firstintuition.podbean.com","podcastCanSearched":true,"feedUrl":"https://feed.podbean.com/firstintuition/feed.xml","theme":"double-tree","podcastDeepLink":"https://www.podbean.com/pw/pbblog-uv774-898912?from=usersite","removePodbeanBranding":"no","brandingLogo":null,"timeZone":{"timeZoneId":30,"gmtAdjustment":"GMT+00:00","useDaylightTime":1,"value":0,"text":"(GMT+00:00) Greenwich Mean Time : Dublin, Edinburgh, Lisbon, London","daylightStartTime":"Last Sunday of March +1 Hours","daylightEndTime":"Last Sunday Of October +1 Hours","timezone":"Europe/London"},"podcastDownloads":null,"totalEpisodes":220,"showComments":true,"iOSAppDownloadLink":null,"customizeCssUrl":null,"androidAppDownloadLink":null,"showPostShare":true,"showLike":true,"author":"First Intuition","enableEngagementStats":true,"shareEmbedLink":"https://admin5.podbean.com/embed.html?id=pbblog-uv774-898912-playlist","language":"en","sensitivitySessionExpireTime":18000,"podcastApps":[{"name":"Apple Podcasts","link":"https://podcasts.apple.com/gb/podcast/the-fi-podcast/id1523465388","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/apple-podcast.png","title":null},{"name":"Podbean App","link":"https://www.podbean.com/pw/pbblog-uv774-898912?from=usersite","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/podbean-app.png","title":null},{"name":"Spotify","link":"https://open.spotify.com/show/0Q9E3WCb6V8nAk1gkVJNov","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/spotify.png","title":null},{"name":"Amazon Music","link":"https://music.amazon.com/podcasts/8baa32d7-03f1-447c-b953-51a677d64ba2","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/AmazonMusic.png","title":null},{"name":"TuneIn + Alexa","link":"https://tunein.com/podcasts/Education-Podcasts/The-FI-Podcast-p1531433/","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/tunein.png","title":null},{"name":"iHeartRadio","link":"https://iheart.com/podcast/136385539","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/iHeartRadio.png","title":null},{"name":"PlayerFM","link":"https://player.fm/series/2851212","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/PlayerFM.png","title":null},{"name":"Podchaser","link":"https://www.podchaser.com/podcasts/the-fi-podcast-2060532","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/Podchaser.webp","title":null}],"components":{"base":[{"id":"MainStyle","val":"light"},{"id":"Font","val":"Roboto"},{"id":"SecondaryFont","val":"Roboto"},{"id":"PlayerColor","val":"#25B14B"},{"id":"PlayerStyle","val":"player2"},{"id":"PlayerWave","val":"show"},{"id":"Favicon","val":"https://mcdn.podbean.com/mf/web/5cpwf9/Untitled_design_17_cfb2442a-2b6e-7e8b-0f22-672e026cb6c5.png"},{"id":"CookiesNotice","val":"hide"},{"id":"CookiesNoticeContent","val":"

Cookies Notice

This website uses cookies to improve your experience while you navigate through the website. By using our website you agree to our use of cookies.

"}],"home-header":[{"id":"HomeHeaderTextColor","val":"#000000"},{"id":"HomeHeaderBackgroundColor","val":"#FFFFFF"},{"id":"BackgroundImage","val":"https://mcdn.podbean.com/mf/web/fihhhb/The_FI_Podcast_FINAL_COVER_960_x_700_px_3_b66adfe2-a7ff-9a69-fc63-49f9d16a9dd3.jpg"}],"page-header":[{"id":"PageHeaderTextColor","val":"#ffffff"},{"id":"SecondaryPageBackgroundImage","val":"https://mcdn.podbean.com/mf/web/574xst/Untitled_design_7_906f5fbb-b1c7-4ea5-7b1e-5dd3ee30760c.png"},{"id":"SecondaryPageBackgroundImageForMobile","val":null}],"episode-list":[{"id":"EpisodeListType","val":"simple-list"},{"id":"EpisodesPerPage","val":10},{"id":"EpisodeStats","val":"hide"}],"navigation":[{"id":"NavigationFontColor","val":"#000000"},{"id":"NavigationBackgroundColor","val":"#FFFFFF"},{"id":"NavigationSearch","val":"show"},{"id":"NavigationLinks","val":[{"id":"Home","type":"Link","value":"/","text":"Home","subitems":[]},{"id":"48f5fa5c-0e34-7f07-f8a5-395b31bf34e4","type":"Tags","value":"","text":"Topics","subitems":[]},{"id":"Subscribe","type":"Link","value":"https://www.podbean.com/site/podcatcher/index/blog/ePMAvRtVzixV","text":"Subscribe","subitems":[]}]}],"footer":[{"id":"FooterType","val":"Footer2"},{"id":"FooterFontColor","val":"#000000"},{"id":"FooterBackgroundColor","val":"#ffffff"},{"id":"FooterCopyright","val":"Copyright 2023 All rights reserved."},{"id":"SocialMediaLinks","val":{"facebook_username":"","twitter_username":"","instagram_username":"","youtube_username":"","linkedin_username":""}}],"customize-container1":[],"customize-container2":[]},"allLinks":[{"id":"Tags-18841707","type":"Link","value":"/category/careers","text":"Careers","subitems":[]},{"id":"Tags-18839294","type":"Link","value":"/category/exam-advice","text":"Exam Advice","subitems":[]},{"id":"Tags-18839295","type":"Link","value":"/category/revision-tips","text":"Revision Tips","subitems":[]},{"id":"Tags-18839292","type":"Link","value":"/category/well-being","text":"Well-Being","subitems":[]}],"mainStylesDefaultSettings":null,"defaultCustomizeComponents":null,"scripts":["https://www.googletagmanager.com/gtag/js?id=G-4FWBWDKPX5","\n window.dataLayer = window.dataLayer || [];\n function gtag(){dataLayer.push(arguments);}\n gtag('js', new Date());\n\n gtag('config', 'G-4FWBWDKPX5',{'allow_enhanced_conversions':true});\n"],"metas":[],"appConfig":{"package":"com.podbean.app.podcast","app_store_id":973361050,"app_name":"Podbean","scheme":"podbean"},"customizeCss":null,"canEditCss":null,"enableJsCodeInCustomizeContent":false,"enabledIframeCodeInCustomizeContent":true,"sectionMaxCount":10,"enableEditorLink":true,"enableEditCookiesNotice":true,"siteRedirectToFeed":false,"podcatcherRssUrl":null,"showFeed":true,"showTopBar":true,"enableWebSiteLike":true,"organizationName":null,"organizationPageLink":null},"backToListUrl":"/","tinymceLoaded":false,"listEpisodes":[],"userLikedEpisodes":[],"userLikeCheckedEpisodes":[],"topBarIframeLoaded":false,"listTotalCount":0,"listTotalPage":0,"listPage":0,"listType":"all","listValue":"","listName":"","pageLoading":false,"apiBaseUrl":"https://firstintuition.podbean.com","apiCommonParams":{"t":"6875bcfa","clientSignature":"7ae46c10bba13f9a43ed081e836d864e","u":null,"customizing":null},"apiCommonHeaders":{},"comments":[],"commentsTotalCount":0,"commentsTotalPage":0,"commentsPage":1,"commentEpisodeId":"pb25858707-yvwd6","episode":{"id":"pb25858707","idTag":"yvwd6","title":"Baby when the lights go out","logo":"https://pbcdn1.podbean.com/imglogo/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh_300x300.jpg","shareLogo":"https://d2bwo9zemjwxh5.cloudfront.net/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh_1200x628.jpg?s=6e632f5e3a05b903274cb9b3a09eacd6&e=jpg","largeLogo":"https://pbcdn1.podbean.com/imglogo/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh.jpg","previewContent":null,"content":"

Exam scenarios often explore risks facing a business from external events.

Following recent news stories around power failures, Ben and Dave put their thinking caps on to consider how such an event could impact a business's financial statements.

","publishTimestamp":1747133755,"duration":2819,"mediaUrl":"https://mcdn.podbean.com/mf/web/jzaezgjq24v7kzsh/130525alk0z.mp3","mediaType":"audio/mpeg","shareLink":"https://admin5.podbean.com/embed.html?id=pb-yvwd6-18a9293","likedCount":null,"deepLink":"https://www.podbean.com/ew/pb-yvwd6-18a9293","transcriptUrl":null,"permalink":"/e/baby-when-the-lights-go-out/","downloadLink":"https://www.podbean.com/media/share/pb-yvwd6-18a9293?download=1","fallbackResource":null,"fallbackResourceMimetype":null,"downloadCount":0,"status":"publish","hasMoreContent":false,"chaptersUrl":null,"explicit":false},"episodeShareLink":null,"deepLink":"https://www.podbean.com/ew/pb-yvwd6-18a9293","playlist":{"episodes":[],"current":0,"start":0,"stop":0,"playing":true,"playerLoading":true,"playbackRate":1,"playbackRateIndex":1},"toasts":[],"confirm":null,"customizeEditorFormZIndex":999,"lastRequestTime":null,"validateChangesOnBeforeunload":true,"windowWidth":1000,"VITE_FS1_CDN_URL_PREFIX":"https://pbcdn1.podbean.com/fs1","reloadStats":false,"userIdEncrypted":null,"userProfilePicture":null,"username":null,"isVerified":false,"loadUserInfo":false,"loginUrl":"https://www.podbean.com/site/user/login?return=https%253A%252F%252Ffirstintuition.podbean.com%252Fe%252Fbaby-when-the-lights-go-out%252F&rts=97ddf7c696c8df48243d05ccd3f43e940b9c2470","recaptchaV3Loaded":false,"recaptchaV2Loaded":false,"likesLoaded":false,"commentLikeMap":{},"commentOffset":0},"episode":{"id":"pb25858707","idTag":"yvwd6","title":"Baby when the lights go out","logo":"https://pbcdn1.podbean.com/imglogo/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh_300x300.jpg","shareLogo":"https://d2bwo9zemjwxh5.cloudfront.net/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh_1200x628.jpg?s=6e632f5e3a05b903274cb9b3a09eacd6&e=jpg","largeLogo":"https://pbcdn1.podbean.com/imglogo/image-logo/9013522/The_FI_Podcast_FINAL_COVER_itunesimage_9gdvzh.jpg","previewContent":null,"content":"

Exam scenarios often explore risks facing a business from external events.

Following recent news stories around power failures, Ben and Dave put their thinking caps on to consider how such an event could impact a business's financial statements.