Accounting for Acquisitions & Restructuring - A Bitesize Guide

Introduction

Many entities acquire investments and the accounting treatment will differ depending on the level of ownership interest. This webinar will focus on key aspects to consider where acquisitions and restructuring are concerned.

FRS 102 contains the accounting and disclosure requirements for acquisitions, including the requirement to prepare consolidated financial statements for groups and equity accounting investments in associates in the consolidated financial statements. It also contains the accounting and disclosure requirements for other investments.

What You Will Learn

This webinar will cover the following:

• Accounting for simple investments
• Accounting for associates, subsidiaries and joint ventures in the individual financial statements
• Requirement for group accounts
• Share restructures, such as share buybacks, bonus and rights issues and share splits

This webinar was recorded on 9th February 2022