Jonathan Collins, FCA

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note covers how ‘business combinations’ are accounted for under both the IFRS and FRS 102 (part of the new UK GAAP). It also looks at some accounting issues that can arise as a result of the way share purchase and asset purchase transactions (and also public company takeovers) are structured and how these can impact on how the acquisition agreement is negotiated.

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note looks at the accounting treatment of various events that may affect a company’s share capital. It also considers a company’s distributable reserves and the payment of dividends from an accounting perspective.

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note gives an overview of what needs to be included in a set of company financial statements for companies applying FRS 102 ( UK GAAP) and International Financial Reporting Standards (IFRS). The note also describes the various reserves that may be shown on the balance sheet, and an overview of what they can be used for.