Question: "Parent company A has a subsidiary and an associate company. During the year a new parent company B was formed and acquired the shares of A with no change in control. A's shareholdings in its subsidiary and associate have been transferred to B. Merger accounting is to be applied for B's group accounts. What are the accounting entries in A and B?"
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Question: "A group has a 50% joint venture (JV). The JV itself is a parent company and heads a small group. One of the JV's subsidiaries is not wholly owned though. I am preparing the consolidated accounts for the top group and need to account for the JV. I have attempted to prepare consolidated figures for the JV group, with the intention of bringing in 50% of these figures into the top group using gross equity accounting. How should the minority interest in the JV sub-group be dealt with?"
Question: "We are preparing the first group accounts for a parent company and one subsidiary and were advised that merger accounting would be appropriate. However, we have now identified that the subsidiary paid a dividend to the parent of £1.5m and the parent in turn paid out £1m as dividends to the director/ shareholders with the balance of £0.5m being taken out via the directors loan accounts, leaving overdrawn loan accounts in the parent. 1) Can I still use merger accounting with the exception that further related party transactions in respect of the above will require disclosure? 2) My understanding is that ordinarily the dividends would negate themselves but in this instance we end up with the £0.5m variation in dividends in the group accounts. How do I treat this?"
Quesiton: "A parent company is preparing group accounts. During the year the parent gifted 10% of the shares in a wholly owned subsidiary to a director of that company. There is an arrangement in place that the parent will buy back that 10% shareholding next year at its market value. How should this be accounted for?"
Question: "Parent company A is preparing group accounts for the first time for the 18 months to 30 June 2012. On 31 March 2011 it purchased company B. This company has prepared accounts for year ended 30 June 2011 and 2012. In October 2011 B purchased two further subsidiaries who have also prepared accounts for year ended 30 June 2012. 1. How should A prepare group accounts? 2. What are the requirements for B?"
17/02/2012 A One off Breach of the Gross Income Threshold Triggering an Audit
27/03/2013 Academy Accounts - Disclosure Of Governors' Remuneration
06/07/2011 Accountants Reports on Service Charge Accounts
23/08/2012 Accounting By Company As A Corporate Member Of An LLP
26/07/2012 Accounting for a CVA
02/05/2012 Accounting For A CVA
27/06/2012 Accounting for a Demerger
09/03/2012 Accounting For A Donation Of Shares Received By A Charity
25/10/2012 Accounting For A Forward Exchange Contract
26/07/2012 Accounting for a Gift of Property to a Company
08/03/2012 Accounting For A Grant Received From Group Company
15/12/2011 Accounting For A Heritage Asset
25/04/2013 Accounting For A Joint Venture Which Heads A Group With a Minority Interest
19/12/2012 Accounting For A Minority In A LLP
24/05/2012 Accounting For Acquisition Of An Insolvent Company
25/04/2013 Accounting For An Acquisition In Stages When The Second Stage Gives Control
26/05/2011 Accounting for an Investment in an LLP
23/02/2012 Accounting For An Investment Property That Is Used By A Subsidiary
02/05/2012 Accounting For An Overseas charity With Common Trustees
03/06/2011 Accounting for an Unsold Development Property
24/08/2011 Accounting for Commission Paid as a Reduction in Turnover
24/08/2011 Accounting for Conversion of a Property into Smaller Saleable Units
15/12/2011 Accounting For Deferred Tax Not Previously Provided
15/12/2011 Accounting For Depreciation On Revalued Properties
25/10/2012 Accounting For Dilapidations Provision As An Asset Rather Than As An Expense
15/12/2011 Accounting For Disposal Of a Revalued Property
17/02/2012 Accounting for Dividend in Specie in the Form of a Property
15/12/2011 Accounting For Dividend Paid Out Of Pre Acquisition Reserves
18/04/2012 Accounting For Dividends Declared Before The Year End
23/08/2012 Accounting For Foreign Branch
05/07/2011 Accounting for Foreign Exchange Transactions in FRSSE Accounts
24/08/2011 Accounting for Funds Collected on Behalf of Another Charity
26/05/2011 Accounting for Losses Available for Group Relief
03/06/2011 Accounting for Motor Vehicle Stock Held by the Manufacturer
17/02/2012 Accounting for Part Disposal of a Subsidiary in Group Accounts
15/12/2011 Accounting For Part Disposal Of Subsidiary
26/05/2011 Accounting for Property Held for Development
19/12/2012 Accounting For Revaluation Of Plant
25/01/2013 Accounting For Revenue When Equipment Made To Order
02/05/2012 Accounting For Sale Of Subsidiaries After The Year End
22/02/2013 Accounting For Share Option Scheme
26/05/2011 Accounting for the Loss on Sale of an Investment Property
18/04/2012 Accounting For The Transfer Of A Partnership To An LLP And To A Controlling Company
25/01/2013 Accounting For Transfer From Sole Trader To Limited Company
06/06/2011 Accounting for Transfers from a Partnership to a Company
20/11/2012 Accounting For Unrealised Foreign Exchange Differences
25/01/2013 Accounting In A Newly Formed Group Where The Sole Subsidiary Reports In US Dollars
08/03/2012 Accounting Treatment Of An Option On Land
27/06/2012 Accounts for a Dormant Charitable Company
17/02/2012 Accounts of the Subsidiary to be used in Determining whether Group Accounts are Required Where a Subsidiary has a Different Year End to the Parent
23/01/2012 Accounts Prepared Covering Period In Which A Partnership Became An LLP
25/04/2013 Acquisition Accounting When Purchase Consideration Is Based On Future Results Of Entity Acquired
19/12/2012 Acquisition Of A New Subsidiary And Transfer To An Existing Subsidiary
24/01/2012 Action Required When A Director Does Not Respond Fully To A Question About Related Parties
03/06/2011 Additional Costs on a Previously Written Down Development Property
22/02/2013 Ageing Of Group Balances In Accounts When No Settlement Anticipated In The Short Term
20/11/2012 Allocation Of Losses To Members In The Accounts Of A LLP
23/02/2012 Amortisation Of Goodwill In The Final Period Of Trading
26/10/2011 Are FRS 17 Disclosures Required when a Pension Scheme is being Wound Up?
23/01/2012 Are Transactions Between Companies With A Common Director Related Party Transactions
23/08/2012 Assets Held For Resale
27/05/2011 Association of Residential Managing Agents Report
24/08/2011 Audit Exemption and Filing of Group Accounts
25/10/2012 Audit Report On A Medium Size Charitable Company Group
25/10/2012 Bank Arrangement Fees
25/01/2013 Bank Loan Agreement Giving The Bank The Right To Treat The Loan As Repayable On Demand
18/09/2012 Breach Of Bank Loan Covenants
23/01/2012 Breach Of Loan Covenants
19/12/2012 Bringing Heritage Assets Into The Accounts
27/06/2012 Buy Back of Own Shares
08/03/2012 Calculation Of Goodwill On Acquisition
15/12/2011 Can A Charity Defer Income And Expenditure
27/06/2012 Can a Dividend be Paid Out of Current Year Profits if it Still Has a Negative P&L
24/01/2012 Can A Small Company Adopt IFRS
25/04/2013 Can A Subsidiary Be Included In Consolidated Accounts When The Shareholding Is Only 50%?
31/05/2011 Can a Valuation Obtained 12 Months Before the Balance Sheet Date be used in the Assessment of Net Realisable Value?
15/12/2011 Can A Valuation Of Acquired Brands Be Included In The Accounts
23/01/2012 Can Creditors Due After One Year Be Shown In The Bottom Part Of The Balance Sheet
31/05/2012 Can Dividends Determined From A Formula Based On Profit Be Accrued
26/07/2012 Can Goodwill Amortisation Be Offset Against Share Premium
29/09/2011 Can Group Accounts for a Medium Size Group be Avoided
24/01/2012 Can Marketing Costs Be Treated As A Prepayment
26/07/2012 Can Merger Accounting be Used in a Group Reconstruction
27/06/2012 Can Merger Accounting be Used When Group Restructuring Results in Change in Controlling Party Shareholding
27/03/2013 Can Parent and Subsidiary Have Different Year Ends?
26/10/2011 Can Preference Shares be Issued at a Discount
24/01/2012 Can Receipts And Payments Accounts Be Prepared For Current Year If The Prior Year Accounts Should Not Bave Been Receipts And Payments
25/01/2013 Can Remuneration Paid To A Director By The Company's Parent Be Excluded From Directors' Remuneration
15/12/2011 Can The Parent Of A Small Group File Abbreviated Accounts
27/05/2011 Capital Expenditure on a Church
18/04/2012 Capital Or Revenue
20/09/2012 Capitalisation Of Costs Incurred In Group Reorganisation
31/05/2011 Capitalisation of Costs Incurred in Previous Years
02/05/2012 Capitalisation Of Costs Related To A Potential Acquisition
21/11/2011 Capitalisation of Interest Costs
29/09/2011 Capitalisation of Software Costs re a Bespoke Database
15/12/2011 Challenge By HMRC To Reclassification From Investment In Subsidiary To Goodwill
23/02/2012 Change Of Depreciation Rates To Reduce Risk Of Fully Depreciated Assets Remaining In Use
25/01/2013 Change Of Use Where The Original Property Purchase Had Been Financed By a Grant
29/09/2011 Changing Subsidiary Year End
02/05/2012 Charitable Donations Disclosure In The Directors' Report
25/10/2012 Charities Reclassification From Restricted Fund To Unrestricted Fund
27/03/2013 Charity Converting From A Trust To A Company
26/07/2012 Charity Fund Raising Expenses
29/09/2011 Charity Loaning Money to its Trading Subsidiary
22/11/2011 Charity Reporting
17/02/2012 Charity Setting up a Trading Subsidiary
02/05/2012 CIC Reporting Under IFRS
26/07/2012 Classification and Valuation of Unlisted Investments
15/12/2011 Community Interest Companies
23/08/2012 Company Reorganisation And Subsequent Hive Up
26/10/2011 Comparatives in Group Accounts when a new Holding Company is Formed
23/08/2012 Comparatives In Group Accounts When Merger Accounting Adopted
15/12/2011 Comparatives In Merger Accounting Group Accounts
26/10/2011 Conditions for Accrual of Bonuses
25/04/2013 Consolidated Accounts With Short Term Minority Interest
27/05/2011 Consolidating a Trading Subsidiary
05/07/2011 Consolidation of Subsidiary Company with a Different Year End
22/11/2011 Content of Accounts for a Company Ineligible to be Small
23/08/2012 Convertible Loan Notes
24/01/2012 Convertible Loans - Should They Be Recalculated On An Annual Basis
06/07/2011 Correction Re Prior Year where no Impact on Reserves
26/07/2012 Currency Contracts
24/01/2012 Dealing With A Deficit On Restricted Funds
20/11/2012 Dealing With Goodwill Following A Hive Up
23/08/2012 Debtor Not Due Within One Year
17/02/2012 Declaration of Weekly Dividends
27/06/2012 Deferral of Income to Match with Future Expenditure
18/04/2012 Deferred Tax On Revalued Property
24/08/2011 Depreciation of Property
26/07/2012 Dilapidations
24/08/2011 Directors' Remuneration
25/10/2012 Directors' Remuneration When It Is Paid To Other Companies
18/09/2012 Discharging Of The Status Of A Restricted Fund To Unrestricted
23/01/2012 Disclosure In Company Accounts In Relation To Dividends
29/09/2011 Disclosure in Respect of Dividends Paid When there are Insufficient Distributable Profits
18/04/2012 Disclosure Of A Designated Fund
09/03/2012 Disclosure Of A Potential Sale Of A Company By Its Shareholders
27/06/2012 Disclosure of a Termination Payment to a Director
26/10/2011 Disclosure of a Transfer of Trade within a Group
27/05/2011 Disclosure of Beneficial Owner
06/06/2011 Disclosure of Changes to Terms of Loans
15/12/2011 Disclosure Of Consultancy Fees Paid To A Former Director Who Is The Parent Of Current Directors
29/09/2011 Disclosure of Controlling Party in the Abbreviated Accounts
09/03/2012 Disclosure Of Directors' Indemnity Insurance
29/09/2011 Disclosure of Dividends Paid to Directors in Abbreviated Accounts
27/05/2011 Disclosure of Dividends to Directors and Their Spouses
23/02/2012 Disclosure Of Frozen Bank Accounts
17/02/2012 Disclosure of Frozen Bank Accounts
31/05/2011 Disclosure of Fully Amortised Goodwill
29/09/2011 Disclosure of Gain on Disposal of Freehold Property
09/03/2012 Disclosure Of Group Relief
15/12/2011 Disclosure Of Group Share Options
02/05/2012 Disclosure Of HMRC Enquiries
06/07/2011 Disclosure of Illegal Dividends
06/06/2011 Disclosure of Intra-Group Trading Balances
26/10/2011 Disclosure of Non-Audit Services
22/02/2013 Disclosure Of Overdrawn Directors' Loan Accounts With Numerous Transactions
26/10/2011 Disclosure of Prior Year Adjustment in Abbreviated Accounts
06/07/2011 Disclosure of Property in Accounts
05/07/2011 Disclosure of Share Options in Abbreviated Accounts
09/03/2012 Disclosure Of Shares Which Are Not Fully Paid
06/06/2011 Disclosure of Transactions with a Person who Became a Director after the Year End
29/09/2011 Disclosure Required in Respect of Claim Against the Company
27/03/2013 Disclosure Required When Full Provision Has Been Made Against An Ex-Director's Loan Account
26/07/2012 Disclosure Requirement of Share Premium Write-off
24/01/2012 Disclosure Where There Has Been A Large Loss But Going Concern Is Not Considered To Be An Issue
25/10/2012 Disclosures Concerning An EMI Scheme
08/03/2012 Distribution Of A Surplus On Revaluation Of An Investment Property
20/09/2012 Distribution Of Assets By A Community Interest Company
27/03/2013 Do Transactions With Another Company Need To Be Disclosed When That Company Only Became A Related Party After The Year End?
06/07/2011 Does Service Charge Accounting Apply to Commercial Property?
24/08/2011 Does Technical Release 01/10 Apply to Commercial Property?
25/04/2013 Does The Payment Of Dividends Invalidate The Use Of Merger Accounting
26/10/2011 Does TR 01/10 Apply when all of the Leaseholders are Shareholders
23/02/2012 Donation Of Goods And Services To A Charity
18/09/2012 Effect Of Group Becoming Medium Size
27/05/2011 Effect on the Accounts of Company Entering a CVA
23/08/2012 EMI Scheme Accounting
24/08/2011 Error in Accounts which is Material but not Fundamental
06/07/2011 Exceptional Items and Discontinued Operations in IFRS Accounts
06/07/2011 Exceptional Items that Must be Shown After Operating Profit
26/10/2011 Exchange Rate Difference on Retranslation of Opening Balances of Overseas Subsidiary
05/07/2011 Excluding Immaterial Subsidiaries from Group Accounts
27/03/2013 Exclusion Of A Subsidiary From Charity Consolidated Accounts
06/07/2011 Exclusion of Subsidiary about to be Struck-Off
24/08/2011 Exemption from Preparing Group Accounts if there is an Ultimate Parent.
23/11/2011 Existence of an Operating Lease Commitment
05/07/2011 Filing of Audited Accounts without an Audit Report
18/09/2012 First Time Adoption Of IFRS - Notes To The Accounts
26/10/2011 Foreign Currency Hedging
24/11/2011 Format of Service Charge Accounts
29/09/2011 Gift Aid Claims
27/05/2011 Going Concern for Charities
18/09/2012 Golf Club Membership Income
25/01/2013 Goodwill Impairment Review By Parent Company With Loss Making Subsidiary
27/06/2012 Grant Received on Investment Property
23/08/2012 Gross Income For A Charity
25/04/2013 Grounds For Excluding Subsidiaries From Consolidation
18/04/2012 Group Accounts Where Subsidiary Has Different Year End to The Parent
22/02/2013 Group Accounts, How To Deal With A Subsidiary With A Different Year End
06/06/2011 Group Exemption from Disclosing Related Party Transactions
06/07/2011 Group Reconstruction and Merger Relief when a New Holding Company is Established
20/11/2012 Group Related Party Transaction Disclosure Exemption In FRS 8
23/02/2012 How Does A Capital Redemption Reserve Arise
09/03/2012 How Profits Are Dealt With In LLP Accounts If There Is No Members' Agreement
15/12/2011 How Should Loans From The Parent Be Classified In A Subsidiary's Accounts
15/12/2011 How Should Rental Of Property Be Accounted For After The Lease Has Expired
15/12/2011 How Should Rescheduling Bank Loans After The Year End Be Presented?
24/08/2011 How Should the Comparatives be Dealt with in the First Accounts of a Residential Management Company Applying the Guidance in Technical Release 01/10?
24/08/2011 How Should the Share Capital of a Residential Management Company be Accounted For?
26/10/2011 How to Account for Intra-Group no Gain no Loss Transactions
23/01/2012 How To Account For Preliminary Costs On A Proposed Building Extension
15/12/2011 How To Account For The Write Off Of A Parent Company Loan To Subsidiary
22/02/2013 How To Deal With A Loss In A LLP When A Member Has Resigned
23/02/2012 How To Deal With a Reduction In Shareholding In A Company To Below 50%
19/12/2012 How To Eliminate Share Premium Account
25/10/2012 How To Identify Remuneration In An LLP When There Is No Members' Agreement
26/10/2011 How to Simplify a Parent and Subsidiary Down to a single Company
26/07/2012 How To Treat An Offshore Bond
25/04/2013 How To Wind Up One Company Which Has An Investment In Another Company
18/09/2012 Identification Of Related Parties
24/08/2011 If a Residential Management Company Owns the Freehold and Receives Ground Rent, How Should this be Accounted For?
23/08/2012 IFRS & Small Companies Accounts
26/10/2011 IFRS and Foreign Currency Translation
20/11/2012 Illegal Dividends And Distributable Reserves
26/10/2011 Impact of a CVA on the Accounts
23/08/2012 Impact Of An Existing Joint Venture When Group Accounts First Prepared
27/06/2012 Impact of Associate Becoming a Subsidiary on Group Accounts
20/11/2012 Impact Of Change In The Useful Life Of Goodwill On The Accounts
25/08/2011 Impact of Common Control on Whether there is a Group
25/10/2012 Impact Of Directors' Failure To Assist Auditors In The Identification Of Related Parties
27/06/2012 Impact of Hive up on Investment in Subsidiary
08/03/2012 Impact Of Large Receipt On Ability To Prepare Receipts And Payments Accounts
29/09/2011 Impact of New Lease on Existing Reverse Lease Premium
24/08/2011 Impact of Promised Loan on Going Concern
27/03/2013 Impact Of Reclassifying Preference Shares As Debt
19/12/2012 Impact On Holding Company Of Reorganisation In Subsidiaries
25/10/2012 Impact On Revaluation Reserve When Revalued Property Is Transferred To Parent
06/07/2011 Inclusion of Creditors in Service Charge Company Accounts
02/05/2011 Income Recognition and Customer Acceptance
24/01/2012 Incorrect Dividend Payments
02/05/2012 Incorrect Payment Of A Bonus
25/04/2013 Individual Accounting Entries When Group Reorganises
25/04/2013 Information To Be Disclosed In The First Group Accounts
23/08/2012 Investment Property Revaluation Below Cost
22/02/2013 Investments Purchased In US $
27/06/2012 Investor Investing in Two Separate Companies; is This a Group?
06/06/2011 Irrecoverable Intra-Group Loans
23/08/2012 Is A Domestic Partner A Related Party
15/12/2011 Is A Material Supplier A Related Party
05/07/2011 Is both the signature and the name of the director approving a company's accounts required on the copy the accounts submitted to Companies House?
19/12/2012 Is Deferred Tax Required In FRSSE Accounts
26/10/2011 Is Disclosure of a Proposed Sale of Shares Required
23/08/2012 Issuing Shares For Free
17/02/2012 Large Post Year End dividend compared with Distributable Profits
24/01/2012 Latest Guidance On Residents' Management Companies in TECH 03/11
23/02/2012 Latest Guidance On Residents' Management Companies In TECH 03/11
09/03/2012 Latest Guidance On Service Charge Accounts
23/08/2012 Leasehold Improvements
18/09/2012 Leasehold Incentives
23/08/2012 Legal Fees
26/07/2012 LLPs with Corporate Members
06/07/2011 Loan Agreements in a Small Pension Scheme
23/08/2012 Loan From Charity To Trading Subsidiary
24/08/2011 Making Provision for Redundancy Payments
02/05/2012 Medium Sized Parent Of A Small Group
18/04/2012 Members Remuneration In The Accounts Of An LLP
24/08/2011 Merger Relief and Merger Accounting
20/09/2012 Multi Employer Defined Benefit Pension Scheme With A Recovery Plan To Cover A Deficit
08/03/2012 Necessity Of Charging Depreciation In The Year Of Acquisition
18/04/2012 Need For Group Accounts Under IFRS
25/04/2013 Negative Goodwill Arising On Consolidation
26/10/2011 Non Depreciation due to High Residual Values
29/09/2011 Omission of a Subsidiary From Group Accounts
26/05/2011 Operating Lease Commitments
25/10/2012 Operating Lease Or Finance Lease
29/09/2011 Passing on the Benefit of Ground Rents to Tenants Through Service Charges
26/07/2012 Payment of Trustees
25/10/2012 Payment To A Former Member Of An LLP Funded By A Capital Injection
31/05/2011 Period of Amortisation of Goodwill
20/09/2012 Possible Sale Of The Company Or Its Assets.
17/02/2012 Post Balance Sheet Sale of Company and Transfer of Trade and Assets
27/05/2011 Preparation of Accounts on a Break Up Basis
15/12/2011 Preparation Of Accounts On A Going Concern Basis When A Cessation And Winding Up Is Proposed
24/01/2012 Preparation Of Pension Scheme Accounts For A SSAS
17/02/2012 Preparing Group Accounts
31/05/2011 Presentation of an Investment in a Partnership
28/11/2011 Presentation of Donated Services
06/06/2011 Presentation of Expenditure Incurred Following a Transfer of Trade
08/03/2012 Presentation Of Residential Management Company Accounts When Service Charge Monies Excluded
06/06/2011 Presentation of Shares Issued to Employees for Nil Consideration
08/03/2012 Presentation Of The First Accounts Of An LLP Following The Transfer Of The Business From A Partnership
06/06/2011 Presentation of the Write Off of a Loan to a Related Party.
26/10/2011 Prior Year Adjustment
06/07/2011 Prior Year Adjustment and Annual Revaluation
20/09/2012 Prior Year Adjustment To A Revaluation Reserve
26/10/2011 Procedure for Client's Approval of Accounts
29/09/2011 Property Development now Regarded as Investment Property
17/02/2012 Property Held In A Foreign Currency
09/03/2012 Property Letting Agent Bank Accounts
24/08/2011 Provision by Parent Against Loan to Subsidiary
25/10/2012 Provision For Bonuses With Vesting Conditions
17/04/2012 Provision In Accounts For Litigation Damages And Costs
02/05/2012 Reclassification Of Investment Property
24/01/2012 Recognition Of An Insurance Claim
25/10/2012 Recognition Of Deferred Tax Asset On Losses When Company Starts To Make Profits
19/12/2012 Recognition Of Membership Income By A Club
23/01/2012 Recognition Of Profit Share From An LLP
25/10/2012 Recovery Of Input VAT When Becoming Registered For VAT
27/06/2012 Redeemable Preference Shares
27/06/2012 Related Party Disclosures and Commercial Sensitivity
09/03/2012 Related Party Disclosures Where A Company Is A Member Of An LLP
15/12/2011 Related Party Transaction Disclosure In Medium Size Company Full And Abbreviated Accounts
27/06/2012 Related Party Transactions
20/09/2012 Report On An Unincorporated Club
20/11/2012 Reporting In Euros
27/05/2011 Reporting Requirements for a Registered Social Landlord
17/02/2012 Requirement for Group Accounts once the only Subsidiary has become Dormant
31/05/2012 Requirements To Keep Property Valuations Up To Date Or Revert Back To Historic Cost
15/12/2011 Resolution To Remove The Need For The Audit Requirement For A Club
19/12/2012 Revaluation Of Assets On Acquisition
20/09/2012 Revaluation Of Goodwill
23/01/2012 Revaluation Of Plant And Machinery
29/09/2011 Revaluation Reserve in an Acquired Subsidiary
17/02/2012 Revaluing investment Property Below Original Cost
18/04/2012 Revenue Recognition For Courses Provided To Students
22/02/2013 Revenue Recognition When There Is A Licence Fee And A Composite Supply
23/01/2012 Revenue Recognition Where Work Performed Straddles The Year End
06/06/2011 Reversal of Accruals
26/07/2012 RMC with Negative Reserves
26/10/2011 Sale of Investment Subsequent to the Year End
23/08/2012 Share Based Payment
27/06/2012 Share Issue Costs
23/01/2012 Share Options Where The Parent Provides The Option To A Director Of A Subsidiary
20/11/2012 Share Options With No Vesting Conditions
29/09/2011 Share Premium Account
20/09/2012 Shareholding In Trading Subsidiary Of A Charity
08/06/2011 Should a Letter of Representation be on Headed Paper?
06/07/2011 Should Ground Rent and Service Charges be Accounted for Separately?
24/08/2011 Should Residential Management Company Accounts include a Prepayment where Contracts entered into in the Name of the RMC are Paid in Advance?
06/07/2011 Signing the Accountant's Report for a Small Charity
26/07/2012 Single or Separable Contract Impact on Revenue Recognition
24/08/2011 Software Development Costs
27/06/2012 Surplus Cash Invested in Equity Investments
02/05/2012 Tax Rate To Be Used In Deferred Tax Calculations
20/11/2012 Tax Scheme To Charge Directors Remuneration Against Reserves
15/12/2011 The Accounting Requirements For An Intermediate Holding Company
31/05/2011 The Impact of Exchange Rates on Determining the Cost of Stock
02/05/2012 The Implications Of Changing the Presentation Of Accounts From Sterling to Euros
29/09/2011 Transfer of Property to Company Pension Scheme
24/08/2011 Transferring Property within a Group
31/05/2011 Treatment of a Completed Property Development where some Units Remain Unsold
25/01/2013 Treatment Of Cumulative Preference Shares
29/09/2011 Treatment of Investment in Subsidiary where Business has been Hived-up
25/01/2013 Treatment Of Land In The Accounts Of Academies
20/09/2012 Treatment Of Purchased Minority Interest
15/12/2011 Treatment Of Restricted Funds In A Charity
15/12/2011 Treatment Of Term Deposits In Cash Flow Statements
17/02/2012 Updating a Property carried at Valuation for Subsequent Revaluations
23/02/2012 Use Of Acquisition Or Merger Accounting
26/10/2011 Using Disclosure Exemptions in Respect of Contingent Liabilities
15/12/2011 Using Dividend In Specie To Transfer A Property From Subsidiary To Parent
20/11/2012 Valuation Of Demonstrator Cars For A Garage
27/05/2011 Valuation of Freehold Property
20/09/2012 Valuations Under FRS 15
17/02/2012 Waiver of Loan from Holding Company
20/09/2012 Website Costs
29/11/2011 What Happens in the Special Auditor's Report on Abbreviated Accounts when there is an Emphasis of Matter Paragraph in the Report on the Full Accounts
15/12/2011 What Is Required For The Accounts And Audit Of A Medium Size Group With A Dormant Parent
02/05/2012 What Report Is Required On Service Charge Account
24/01/2012 When Can An Assurance Report Be Given
25/04/2013 When Conversion Of A Loan Into Ordinary Shares Creates A Subsidiary, How Should This Be Dealt With In The Parent And Group Accounts
18/04/2012 When Is Going Concern Disclosure Required
27/03/2013 When Should A Dividend Be Classed As An Ilegal Dividend?
20/11/2012 When Should Revenue Be Recognised By A Manufacturer Of Goods Made To Order
15/12/2011 When Should Staff Bonuses Be Accrued
24/01/2012 Where Should Preference Shares Be Included In The Accounts
01/06/2012 Who Can Provide Valuations Of Investment Properties
25/04/2013 Will Consolidated Accounts Be Required If The Sole Subsidiary Is Sold Before The Year End
24/08/2011 Will Correction of Accounts Require Amended Accounts or a Prior Year Adjustment?
02/05/2012 Will Group Accounts Be Required In The Group's First Year
18/04/2012 Will possible Sale Of A Warehouse Require Disclosure
15/12/2011 Wording When Not Seeking Reappointment As Auditors
29/09/2011 Working Men's Club
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