Financial Reporting Issues - Directors' Transactions with the Company


The correct accounting treatment and disclosures of directors transactions with the company continues to be a difficult area, particularly in light of changes made in FRS 102 and the new statutory disclosures for small companies. The tax consequences are often complex and the legality can be overlooked.


Content is likely to include:

  • Legality of transactions - particularly loans and substantial property transactions
  • Companies Act disclosure requirements for advances, credits and guarantees
  • Disclosure of transactions in FRS 102 and FRS 102(1A)
  • Accounting and taxation treatment of non-market rate loans
  • Tax implications of other directors transactions

Who should attend?

All partners and staff advising clients in this area


Phil Frost


Wednesday 21 November 2018 1.30 PM - 3.30 PM


Denbies Wine Estate, Dorking

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To book a course please email us at or call us on 0116 258 1224.