Course description
When dealing with entities that have acquired interests it is important to consider how the accounting treatment can differ depending on the level of ownership interest.
Steve Collings presents this comprehensive and informative webinar which focuses on the key aspects to be aware of where acquisitions and restructuring are concerned. It will cover preparing consolidated financial statements, accounting for simple investments, accounting for associates, subsidiaries and joint ventures in the individual financial statements, requirements for group accounts, share structures, such as share buybacks, bonus and rights issues, and share splits. With this expert insight, you will be equipped to prepare even the most complex accounting treatments.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
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
Expenses
MBL Seminars Limited
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