Course contents

The correct accounting treatment and disclosure of transactions with directors remains a difficult and complex area. The legal and taxation implications are areas which often cause difficulties for practitioners.

    Content will include the following:

    • Legality of transactions – particularly loans and substantial property transactions
    • Legality of dividends
    • Companies Act disclosure requirements for advances, credits and guarantees
    • Related parties – disclosure issues in FRS 102 and FRS 102(1A)
    • FRS 102 – accounting treatment of loans from directors
    • Tax implications of transactions involving directors including financial instruments
    • A case study
      • The content for online courses predating 2020 may vary.
Course type
Financial statements