Course contents

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
Course type