AAT Lecturer based in Hull
In some cases, particularly insurance matters, a court can order that a company be restored. A disgruntled ex-client could pursue that route.
As a training provider offering AAT on the Apprenticeship we have several students funded by the levy.
I agree with you that it is horrendously complicated. What we do is guide the employer through the paperwork when signing someone up.
I got confused about which company he was looking to advise. :)
IAS 16 relates to non-current assets and deals with recognition, valuation, revaluation and depreciation.
IAS 36 relates to impairment of assets.
So I guess it's these two that you need.