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Component Accounting and IFRS. A Badenoch & Clark and Beever and Struthers roundtable for accounting & finance professionals. Friday 15 July, 2011. Points for discussion. 10:00 Welcome and introduction – Jonathan Rayfield, Senior Manager, Badenoch & Clark

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component accounting and ifrs

Component Accounting and IFRS

A Badenoch & Clark and Beever and Struthers roundtable for accounting & finance professionals

Friday 15 July, 2011

points for discussion
Points for discussion

10:00 Welcome and introduction – Jonathan Rayfield, Senior Manager, Badenoch & Clark

10:10 Component accounting and IFRS - Maria Hallows, Beever and Struthers

10:30 Questions from the floor and roundtable discussion

12:30 Close - Jonathan Rayfield, Senior Manager, Badenoch & Clark

component accounting
Component Accounting
  • Deadline 31 March 2012 accounts
  • Adopted early?
  • Progress
  • Issues
progress
Progress
  • Analysis done – at what level
  • Systems
  • Common themes
  • Records available?
  • Using matrix?
issues
Issues
  • Level of analysis – scheme/property/other
  • Capitalisation of overheads
  • Prior year adjustment
  • Corporation tax
  • Grant
slide6
IFRS
  • Consultation ended
  • Tier 1 or Tier 2 (or even Tier 3?)
  • Issues between Tiers
ifrs for smes tier 2
IFRS for SMEs (Tier 2)
  • Less choice
  • Complex options removed
  • Force housing associations into Tier 1?
key issues
Key Issues
  • Capitalisation of borrowing costs
  • Financial instruments
  • Valuation of housing properties
  • Leases
  • Grants treatment
beyond the accounting standards
Beyond the accounting standards....
  • Loan covenant impact
  • 2014/15 – need 2012/13 as comparatives
slide10

St George’s House

215-219 Chester Road

Manchester

M15 4JE

t: 0161 832 4901

f: 0161 835 3668

w: www.beeverstruthers.co.uk

summary and close
Summary and close

Jonathan Rayfield, Senior Manager, Badenoch & Clark

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