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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

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

Friday 15 July, 2011


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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


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Component Accounting

  • Deadline 31 March 2012 accounts

  • Adopted early?

  • Progress

  • Issues


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Progress

  • Analysis done – at what level

  • Systems

  • Common themes

  • Records available?

  • Using matrix?


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Issues

  • Level of analysis – scheme/property/other

  • Capitalisation of overheads

  • Prior year adjustment

  • Corporation tax

  • Grant


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IFRS

  • Consultation ended

  • Tier 1 or Tier 2 (or even Tier 3?)

  • Issues between Tiers


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IFRS for SMEs (Tier 2)

  • Less choice

  • Complex options removed

  • Force housing associations into Tier 1?


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Key Issues

  • Capitalisation of borrowing costs

  • Financial instruments

  • Valuation of housing properties

  • Leases

  • Grants treatment


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Beyond the accounting standards....

  • Loan covenant impact

  • 2014/15 – need 2012/13 as comparatives


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St George’s House

215-219 Chester Road

Manchester

M15 4JE

t: 0161 832 4901

f: 0161 835 3668

w: www.beeverstruthers.co.uk


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Summary and close

Jonathan Rayfield, Senior Manager, Badenoch & Clark


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