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DEALING WITH ACQUISITIONS AND DISPOSALS UNDER FRS 102

From May 18, 2018 13:30 until May 18, 2018 16:30

TIMING

Registration Course starts CoffeeCourse ends
13:00 13:30 15:00 16:30

COURSE FEE

£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £50.83+VAT per place). 

COURSE CODE

MY18B8

SPEAKER

Guy Loveday

OBJECTIVES

This is a practical case study based course which will act as an update and reminder about the accounting issues surrounding acquisitions and disposals in the context of FRS 102.

WHO SHOULD ATTEND?

All partners and staff involved in the preparation and or audit of consolidated financial statements in accordance with FRS 102.

TOPICS

  •  Calculation of goodwill as part of a fair value exercise – including the recognition of intangible assets
  •  Dealing with negative goodwill – and the steps to be taken before recognising it
  •  Accounting for deferred and contingent consideration
  •  Calculation and disclosure of non controlling (minority) interests
  •  Accounting for acquisition costs
  •  Piecemeal acquisitions
  •  Disposals and part disposals

VENUE

Solent Hotel, Whiteley, Fareham

DISTRICT

Southern

 


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The Flexiticket offers one of the best value for money CPD discount schemes. Tickets are totally transferable and may be used by any number of individuals from different organisations, allowing smaller groups and sole practitioners and members in business to club together. Tickets are valid for up to 13 months, as they expire 12 months from the last day of the month in which they are paid for.

 

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