Accounting for Groups and Reorganisations

The aim of this course is to provide:

• A refresher of the key requirements for preparing group accounts, together with common issues arising
• An overview of the accounting issues when dealing with group reorganisations

Content will include:

• Companies Act 2006 requirements for the preparation of group accounts, the relevant exemptions and exclusions and disclosure requirements
• The changes introduced by FRS 102
• Acquisition accounting especially fair values, goodwill and intangibles
• Non-controlling interests and the problem of subsidiaries with net liabilities
• Disposals of interests in subsidiaries
• Accounting for associates and joint ventures
• Cash flow statements
• Accounting for group reorganisations including new top-holding companies and hive-ups