Overview

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

Recorded on 12 December 2022. 

Guy Loveday.

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community. He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.

3 CPD Units

1 hour of learning = 1 unit of CPD.

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

Fee: 120 GBP + VAT (144.00 GBP) per delegate

Please note: Once you have purchased this webinar, it will be available for you to view for 12 months. 

This event is organised by ACCA UK Continuous Learning Team.

If you have any queries regarding this event please contact us on:

UKCL@accaglobal.com