Description Our FRS video training courses are approximately 1 hr in duration. Bulk purchase discounts are also available, please call 0844 815 5550 for more information.
The accounting and disclosure requirements for investment properties have been subjected to huge amounts of change in new UK GAAP. The accounting methodologies have changed significantly and now require deferred tax issues to be brought into account. This Key Change course on investment properties takes a look at:
- How investment property is defined in new UK GAAP
- The new accounting methodologies and how they differ from outgoing UK GAAP
- Where deferred tax is posted to within IRIS
- How investment properties in a group context might be affected
This Key Change course is recommended for any practitioner that has clients with investment properties on the balance sheet, particularly those that are being carried at fair value at each reporting date.