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

In partnership with Mercia