Group Reorganisations and Accounts

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Group reorganisations involve the restructuring of the relationships between companies in a group. This webinar will look at the following ways of performing a reorganisation, including:

setting up a new holding company;
changing the direct ownership of a subsidiary within the group;
transferring businesses from one company through divisionalisation or de-merger.

In principle, most of such changes should have no impact on the consolidated financial statements because they are purely internal and cannot affect the group when it is being portrayed as a single entity. However, all such transactions can have a significant impact on the financial statements of the individual companies in the group.

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