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DEALING WITH ACQUISITIONS AND DISPOSALS UNDER FRS 102
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£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £50.83+VAT per place).
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.
- 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