Groups - Accounting Issues

Course outline:

This course provides a refresher of the key requirements for preparing group accounts, together with common issues arising.

The focus of the course is on UK GAAP, but it does provide an overview of the notable differences between UK GAAP and IFRS.

CPD Hours: 3

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Content:

Companies Act 2006 requirements for the preparation of group accounts
Exemptions and exclusions from group accounts
Determining investment status – including the treatment of subsidiaries, associates, and joint ventures in both the entity and group accounts
Acquisition accounting – dealing with the consolidation adjustments
Piecemeal acquisitions and increasing a stake in a subsidiary
Non-controlling interests and the problem of subsidiaries with net liabilities
Disposals of interests in subsidiaries
Cash flow statements
Notable differences between UK GAAP and international accounting standards

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