Groups - Accounting Issues and Reorganisations

This course provides a refresher of the key requirements for preparing group accounts, together with common issues arising and an overview of the accounting issues when dealing with group reorganisations.

Content will include:

  • 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
  • Recent accounting changes for groups – including piecemeal acquisition
  • Non-controlling interests and the problem of subsidiaries with net liabilities
  • Disposals of interests in subsidiaries
  • Cash flow statements
  • Group reorganisations including setting up a new top holding company

 

CPD Course
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Flexible solutions

We offer a range of solutions to meet your training needs. To discuss your memberships or bespoke packages needs contact us on 0330 058 7141 or email us.


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