Accounting Issues in Group Reorganisation & Restructuring


Course Aim

This course will familiarise participants with the accounting requirements under the Companies Act accounting framework (Irish GAAP) arising from group reconstructions and reorganisations
Accounting Issues in Group Reorganisation & Restructuring
 

Details


  • Presenter: Oliver Holt, Deloitte
  • Cost:
 

Additional Information:


Discount available for Chartered Accountants Ireland Members - log in to avail of this. Training tickets can be used for this course.
 

Upcoming Dates

Start Finish Location Selected
 

More about this Course

Members Price - €90

Who should attend this course?

Members of the finance and auditors seeking to understand some of the practical financial accounting and reporting issues that can arise in group reconstructions and reorganisations

Topics covered include:

· FRS 6 accounting for group reconstructions

· Accounting implications for paying and recipient companies in respect of trades and/or assets moved around a group; dividends in specie; availability of realised reserves

· Inserting a new holding company into a group

· Splitting trades and property assets into separate companies

· Section 62 Companies Act 1963 – issuing shares at “value”

· Applying to the High Court for a reduction in capital

· Avoiding dividend blocks – practical issues arising when applying section 149(5) Companies Act 1963

· Using Irish unlimited or UK companies to avoid Irish company law pitfalls

· Redemption of own shares

· SI 157 of 2008 Cross Border Mergers Regulations – facilitating mergers and reorganisations of EU companies

How they will be covered e.g. lecture style, workshop?

Participants should note that this course will be mainly delivered by presentation but will also include case studies and accordingly they should bring a calculator

The learning outcomes

Participants will be able to identify the accounting issues that can arise when business reorganise or restructure to meet the challenges of an ever changing business environment.

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