| Document Type
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BL
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| Record Number
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991786
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| Doc. No
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b746156
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| Main Entry
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Holgate, Peter,1953-
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| Title & Author
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Accounting principles for lawyers /\ Peter Holgate.
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| Publication Statement
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Cambridge, UK ;New York :: Cambridge University Press,, 2006.
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| Series Statement
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Law practitioner series
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| Page. NO
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1 online resource (xv, 209 pages) :: illustrations
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| ISBN
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0511139381
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: 0511139608
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: 0511140355
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: 0511183828
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: 0511312091
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: 0511494777
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: 0521607221
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: 1107142156
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: 1280417293
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: 6610417296
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: 9780511139383
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: 9780511139604
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: 9780511140358
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: 9780511183829
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: 9780511312090
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: 9780511494772
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: 9780521607223
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: 9781107142152
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: 9781280417290
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: 9786610417292
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0521607221
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| Notes
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Includes index.
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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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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| Abstract
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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.
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| Subject
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Accounting-- Law and legislation-- England.
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Accounting-- Law and legislation-- Wales.
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| Subject
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Accounting-- Standards-- Great Britain.
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Accounting-- Great Britain.
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Accounting-- Wales.
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Accounting-- Law and legislation.
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Accounting-- Standards.
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| Subject
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Accounting.
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BUSINESS ECONOMICS-- Accounting-- Financial.
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| Subject
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England.
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| Subject
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Great Britain.
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| Subject
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Wales.
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| Dewey Classification
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657/.02/434
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| LC Classification
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HF5616.G7H65 2006eb
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