Accounting for Acquisitions & Re-Structuring - A Complete Guide for Accountants - Live at Your Desk

Accounting for Acquisitions & Re-Structuring - A Complete Guide for Accountants - Live at Your Desk


20 Sep 2024

9:15 AM ‐ 4:15 PM

With a SmartPlan £486

With a Season Ticket £540

Standard price £720

All prices exclude VAT
Advanced: Requires substantial subject knowledge
6 hours
Group bookings
email us to discuss discounts for 5+ delegates


This highly practical live broadcast session is 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 session 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 live and interactive session 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

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.