The correct accounting treatment and disclosure of transactions with directors remains a difficult and complex area. The legal and taxation implications are areas which often cause difficulties for practitioners.
Content will include the following:
- Legality of transactions – particularly loans and substantial property transactions
- Legality of dividends
- Companies Act disclosure requirements for advances, credits and guarantees
- Related parties – disclosure issues in FRS 102 and FRS 102(1A)
- FRS 102 – accounting treatment of loans from directors
- Tax implications of transactions involving directors including financial instruments
- A case study
*Sessions are normally £140 each, or 6 sessions for £66 each (plus VAT) for ACCA Members
To make a booking please call Tracey on 028 3083 5588
or email Tracey.winters@merciaireland.com
In partnership with Mercia Ireland