The second session of our Corporate Accountants Updating Programme (CAUP) will cover an examination of the continuing use of hybrid working models in a post covid 19 environment, whereby office based staff are increasingly allowed or even encouraged to work from home.

Key features of this course

  • impact on carrying amounts of investment properties
  • impact on distributable profits of fair value adjustments and revaluation deficits
  • the continuing problem of onerous lease contracts
  • impairment of leasehold improvements
  • changes to IFRS and UK GAAP concerning onerous contracts
  • accounting for reclassifications of property between investment and owner occupied
  • impact of Companies House reform


  • Guy Loveday

Guy is a partner in the Professional Training Partnership and a director of PTP limited. He is a member of the lecturing panels for the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. He specialises in Auditing and Financial Reporting updates (new UK GAAP, IFRS and US GAAP) for accountants in practice and in industry, and in finance courses for members of the wider financial community.

He also provides a consultancy service to assist companies in preparing their annual financial statements and performs desk top reviews of published accounts for all sizes and types of company. Guy makes occasional television appearances and co-presents Accounting TV, a quarterly on-line programme, with Giles Mooney. Guy was a founder member of the Lou Reed fan club, set up in 1971, has contributed to books about Lou Reed and met him on several occasions.