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New Accounting rules and dividends

From next year many businesses will see their accounts change in presentation and in some cases, computation, as a result of the new FRS102 rules (and variations related to this).  The new rules may have an impact on asset values and goodwill amortisation amongst others and require not only a change to the current year but also the comparative figures.  For most businesses the disclosures may have different headings but the numbers will be the same but for some, this will not be the case and identifying the amount of reserves available to distribute as a dividend may become less straight forward.  As the new rates of dividend taxation come ever closer and consideration of payments of dividends pre 5 April is a hot topic, untangling the distributable from the non-distributable and making sense of the new rules is something with which we can help businesses and their stakeholders.



Date: 5th January, 2016
Author: Cathy Corns


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