UK GAAP - A Spotlight on Debt & Equity for Auditors

UK GAAP - A Spotlight on Debt & Equity for Auditors


8 Nov 2024

9:00 AM ‐ 11:00 AM

With a SmartPlan £243

With a Season Ticket £270

Standard price £360

All prices exclude VAT
Update: Requires no prior subject knowledge
2 hours
Group bookings
email us to discuss discounts for 5+ delegates


The preparation of financial statements includes the classification of many items, as either debt or equity in the Statement of Financial Position, most commonly financial instruments. The classification of financial instruments and some other transactions may have an impact on an entity’s gearing and other ratios and possible financial covenants.

This virtual classroom session will look at the common examples of debt and equity with some more complex transactions and determine the appropriate classification.

There will also be consideration of the impact on the presentation of the financial statements and other areas. If you prepare financial statements then this course is for you.

What You Will Learn

This live and interactive course will cover the following:

  • Key definitions and accounting treatments within financial statements, including appropriate classification
  • Options for raising finance and the impact on financial statements, ratios and investor relations
  • The impact on the income statement for certain transactions
  • Compliance with covenants attached to debt and related disclosure requirements
  • Common challenges with more complex transactions

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.