Accounting principles for lawyers /
Holgate, Peter, 1953-
Accounting principles for lawyers / Peter Holgate - Cambridge [England] ; New York : Cambridge University Press, 2006 - xv, 209 p. : ill. ; 23 cm. - Law practitioner series .
Includes index
Introduction -- UKGAAP 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
0521607221 (hardback)
Accounting--United Kingdom
Accounting--Standards--United Kingdom
Accounting--Wales
Accounting--Law and legislation--England
Accounting--Law and legislation--Wales
Accounting principles for lawyers / Peter Holgate - Cambridge [England] ; New York : Cambridge University Press, 2006 - xv, 209 p. : ill. ; 23 cm. - Law practitioner series .
Includes index
Introduction -- UKGAAP 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
0521607221 (hardback)
Accounting--United Kingdom
Accounting--Standards--United Kingdom
Accounting--Wales
Accounting--Law and legislation--England
Accounting--Law and legislation--Wales