Groups - Reorganisations - Key Points

This one-hour course provides a refresher of the accounting issues when dealing with group reorganisations. It considers the reason for the reorganisation; how it is effected whether through dividends, cash or the issue of shares; and the effect on the consolidated accounts.

Content will include:

• Setting up a new top holding company
• Changing direct ownership: a subsidiary being moved up; moved down; or moved along
• Divisionalisation
• Demerger
• Capital contributions