This series was aimed at practitioners wanting to build on their knowledge of capital accounting and financing, structured around the Code requirements and areas of frequently asked questions that FAN receive.
The day covered the topics of capital expenditure (the age old question of is it capital or revenue?), asset (re)classification, accounting, financing and leasing, moving on from the principles into the debits and credits of dealing with capital accounting and financing and how these feature and impact in statement of accounts and related notes.
The various topics were explored using illustrative examples and practical exercises, designed to reinforce the learning and to provide useful reference material to assist practitioners with the future application of capital accounting and financing in practice. The exercises and their suggested approaches can all be accessed from this page.