Transactions between a Company and its Directors - Accounting, Legal and Tax Implications
The correct accounting treatment and disclosure of transactions with directors remains a difficult and complex area. The legal and taxation implications are areas which often cause difficulties for practitioners.
Content will include the following:
- Legality of transactions – particularly loans and substantial property transactions
- Legality of dividends
- Companies Act disclosure requirements for advances, credits and guarantees
- Related parties – disclosure issues in FRS 102 and FRS 102(1A)
- FRS 102 – accounting treatment of loans from directors
- Tax implications of transactions involving directors including financial instruments
- A case study
The content for online courses predating 2020 may vary.
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