Accounting & Auditing for Groups and Reorganisations
Who should attend
Partners and staff who prepare or audit group financial statements.
Course aims and objectives
This course will act as a refresher for those who need to be reminded of the requirements for preparing group accounts.
The requirement to prepare group accounts in the Companies Act 2006 will be examined and the available group exemptions will be covered.
The Clarity Auditing Standards also impose significant requirements on group auditors.
Through the use of case studies and examples the course will cover the auditor’s obligations.
The course will include
- Companies Act 2006 requirements
- Acquisition accounting
- Fair values, goodwill and intangibles
- The availability of merge…
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
Who should attend
Partners and staff who prepare or audit group financial statements.
Course aims and objectives
This course will act as a refresher for those who need to be reminded of the requirements for preparing group accounts.
The requirement to prepare group accounts in the Companies Act 2006 will be examined and the available group exemptions will be covered.
The Clarity Auditing Standards also impose significant requirements on group auditors.
Through the use of case studies and examples the course will cover the auditor’s obligations.
The course will include
- Companies Act 2006 requirements
- Acquisition accounting
- Fair values, goodwill and intangibles
- The availability of merger accounting
- Relevant disclosure requirements
- ICAEW guidance on the preparation of group accounts
- The impact of IFRS
- The auditing of groups under the Clarity ISAs
- Communication with component auditors
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
