Accountancy Update and Topical Issues
The aim of this course is to update delegates on recent accounting changes and current issues. Significant issues have arisen due to COVID-19 and Brexit. The course will look at these and other issues.
Content will include:
- COVID-19: Accounting issues (including going concern, impairment, onerous contracts, restructuring provisions, breaches of covenants, grants, insurance claims and frauds)
- Corporate Insolvency and Governance Act 2020
- Recent and forthcoming changes to UK GAAP (including Rent concessions)
- Post-Brexit guidance – issues for periods commencing 1/1/2021
- FRC’s reviews (including corporate reporting, cash flow statements, carbon reporting and climate change)
- Overview of changes to IFRSs and the FRC reviews of IFRS 15/16
- Recent relevant company law cases
- Other topical issues (including insolvency issues, wrongful trading, legality of dividends and LLPs with losses)
- General practice matters
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