Peter Holgate

Accounting Principles for Lawyers

• Gebundenes Buch

Produktbeschreibung

Many lawyers, especially those dealing with commercial matters, need to understand accounting yet feel on shaky ground in the area. This book, written specifically for them, looks at how accounting in the UK interacts with companies legislation, and the move to international accounting standards. The book is divided into two parts. The first half explains accounting in a general sense: the basic principles, the profession, the terminology, and the current trends. The second half is devoted to unravelling specific subjects such as acquisitions, pensions, financial instruments and leases.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 226
• Erscheinungstermin: 20. Februar 2006
• Englisch
• Abmessung: 229mm x 161mm x 19mm
• Gewicht: 485g
• ISBN-13: 9780521607223
• ISBN-10: 0521607221
• Artikelnr.: 21727136

Autorenporträt

Peter Holgate is Senior Accounting Technical Partner at PricewaterhouseCoopers in the UK.

Inhaltsangabe

Part I. The Accounting Environment: 1. Introduction
2. UK GAAP and international harmonisation
3. The legal framework for accounting
4. Substance over form
5. The accounting profession and the regulatory framework for accounting and auditing
6. Communicating accounting information
7. Current trends in accounting
Part II. Some specifics: 8. Individual entity accounts and consolidated accounts
9. Mergers and acquisitions
10. Interaction of accounting with tax
11. Assets
12. Liabilities
13. Leases
14. Pensions
15. Financial instruments, including capital instruments
16. Realised and distributable profits
17. Disclosures in published accounts
18. Use of financial information in contracts and agreements
Appendices: 1. List of UK accounting standards (SSAPs and FRSs)
2. List of international accounting standards (IASs and IFRSs).