Introduction
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.
This course will cover:
Speakers
Guy Loveday
PTP Limited
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.
This course will cover:
- 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.
Speakers
Guy Loveday
PTP Limited