Hello all

If a holding company acquires a subsidary that has negative reserves due to cumulative losses, how is this investment accounted for within the holding company accounts?


Steve Collings tackles one of the topics that causes the most trouble for practitioners: when and how to measure and recognise goodwill in a client’s financial statements.


RSM Tenon has announced it will slash employee numbers by 10% as it posted a loss of £70.6m


I've just incorporated a partnership of estate agents as a limited company at the following approximate values: Goodwill (net of personal element) - £60k, Ongoing Contracts - £100k, fixed assets/we

The benefits of incorporating a sole trader or partnership business are well known; eg goodwill, amortisation, entrepreneurs relief, loan accounts, etc.


I have an estate agent client who is incorporating from a partnership (with his non fee earning wife) to a limited company.


My clients want to incorporate their business.  It is a proper trading business with staff and outlets.  We need a valuation for goodwill.  Can anyone recommend a specialist?


I act for a successful firm of financial advisors which is moving from partnership to limited company status.


One of my clients wishes to convert their husband and wife partnership to a limited company. The husband is the main fee earner and his wife does a bit of admin work.