Directors and Related Parties Transactions

As well as considering the acccounting and disclosure under FRS102 FRS102(1A) and FRS 105 of Driectors Related Parties Transactions it will also consider the treatment under the companies act.

Contents

• Legality of directors' transactions
• Companies Act disclosures - advances, credits and guarantees to directors
• Related Parties - definitions
• Related Parties - new UK GAAP
• Related parties and financial instruments
• Connected party loans - taxation implications