Accounting principles for lawyers /

This book explains those aspects of accounting that lawyers need to understand, such as how accounting in the UK interacts with companies legislation, and the move to international accounting standards. For the general practitioner as well as lawyers working in corporate and commercial law and tax.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Holgate, Peter, 1953-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, UK ; New York : Cambridge University Press, 2006.
Colección:Law practitioner series.
Temas:
Accounting > Great Britain.
Accounting > Standards > Great Britain.
Accounting > Wales.
Accounting > Law and legislation > England.
Accounting > Law and legislation > Wales.
Comptabilité > Normes > Grande-Bretagne.
BUSINESS & ECONOMICS > Accounting > Financial.
Accounting
Accounting > Law and legislation
Accounting > Standards
England
Great Britain
Wales
Acceso en línea:Texto completo
Tabla de Contenidos:
  • UK GAAP and international harmonisation
  • The legal framework for accounting
  • Substance over form
  • The accounting profession and the regulatory framework for accounting and auditing
  • Communicating accounting information
  • Current trends in accounting
  • Individual entity accounts and consolidated accounts
  • Mergers and acquisitions
  • Interaction of accounting with tax
  • Assets
  • Liabilities
  • Leases
  • Pensions
  • Financial instruments, including capital instruments
  • Realised and distributable profits
  • Disclosures in published accounts
  • Use of financial information in contracts and agreements.

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