Professional Training

UK GAAP - A Spotlight on Debt & Equity for Auditors - Learn Live

Length
2 hours
Next course start
8 November, 2024 See details
Course delivery
Virtual Classroom
Length
2 hours
Next course start
8 November, 2024 See details
Course delivery
Virtual Classroom

Course description

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.


In this virtual classroom session, expert speaker Clare Jones 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.

Upcoming start dates

1 start date available

8 November, 2024

  • Virtual Classroom
  • Online
  • English

Outcome / Qualification etc.

Following all MBL courses, a certificate of attendance will be provided for those who are required to evidence their CPD activity to a professional body.

Training Course Content

Introduction

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

Expenses

From £243
MBL Seminars Limited
C/o Law Business Research
Holborn Gate, 330 High Holborn
WC1V 7QT London

MBL Seminars Limited

MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...

Read more and show all courses with this provider

Ads