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CPD Hours Level
Seminar 6 AdvancedInformation

Introduction

This highly practical and interactive course designed to bring all those involved in preparing and auditing consolidated financial statements, or in dealing with business transactions including reorganisations and restructurings, fully up to date.

The course is aimed at experienced accountants and will look at the current UKGAAP requirements for these transactions but will also compare these with the IFRS rules wherever necessary.

What You Will Learn

This course will cover the following:

  • What Makes a ‘Group’
    • Current definitions of parent, subsidiary, associate and joint venture status
    • The treatment of special purpose entities
    • The requirements to prepare consolidated accounts, exemptions and the basic technique
  • Acquisition Accounting
    • Valuing the cost of investments - including issues around deferred and contingent consideration
    • Valuing the separable assets acquired and goodwill
    • Subsequent measurement, amortisation and impairment provisions
  • Inter-group Transactions
    • Transfers of assets and services and transfer pricing payments
    • Impact of the above on distributable profits and impairment testing
  • Accounting for Reorganisations and the use of ‘Merger’ Accounting
  • Investments in Foreign Subsidiaries
    • Treatment of foreign exchange gains and losses and the hedging concessions

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Seminar | 07.02.2020

Birmingham | 9:30am - 5:15pm


Accounting for Acquisitions & Re-Structuring - A Complete Guide for Accountants

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Feb
7
2020
Birmingham
9:30am - 5:15pm
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Seminar | 27.02.2020

Leeds | 9:30am - 5:15pm


Accounting for Acquisitions & Re-Structuring - A Complete Guide for Accountants

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Feb
27
2020
Leeds
9:30am - 5:15pm
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Seminar | 06.03.2020

Cambridge | 9:30am - 5:15pm


Accounting for Acquisitions & Re-Structuring - A Complete Guide for Accountants

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Mar
6
2020
Cambridge
9:30am - 5:15pm
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Seminar | 05.05.2020

London | 9:30am - 5:15pm


Accounting for Acquisitions & Re-Structuring - A Complete Guide for Accountants

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May
5
2020
London
9:30am - 5:15pm
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Prices (ex VAT)
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Plan Information
£216
Season
Ticket Information
£240
Standard
£480
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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