LLP accounts - current issues and refresher
Member price: £144.50 + VAT
Non-Member price: £170 + VAT
Please note, the ICAS member discount will be applied after checkout.
Edinburgh, 14 March 2019
Aberdeen, 30 May 2019
Glasgow, 19 August 2019
Edinburgh, 28 October 2019
What will you learn
LLPs continue to be a commonly used business structure, with the advantages of limited liability and the tax benefits of partnerships.
The course will provide an overview of the background to LLPs and differences from a limited company, in both accounts and taxation terms.
It will consider the impact of FRS 102 and the updated Statement of Recommended Practice on accounting for LLPs.
Who should attend
The course will be relevant to all who are involved in the preparation of accounts and taxation of LLPs, on either an internal or external basis. In addition it will assist those involved in the audit of LLPs.
Note: A similar course is available for those delegates based in England.
Accounting for Limited Liability Partnerships (including the new LLP SORP)
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Full speaker list
Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).
View full event details
- The legal structure of an LLP
- The comparison of an LLP and a limited company
- Members and designated members
- Allocation of profits in an LLP - discretionary and automatic, members’ remuneration and the related accounts implications
- Distinction between debt and equity
- Review of LLP accounts and disclosure of members’ interests
- Implications of FRS 102 for LLPs
- Review of updated Statement of Recommended Practice
- LLPs within corporate group structures
- Common LLP accounting issues
- Impact of changes in tax treatment
- Question and answer session on LLP matters and sharing of experience
Edinburgh, Aberdeen, Glasgow
Tel: 0330 060 3303