Accounting principles for lawyers - Holgate, Peter, 1953- (Cambridge [England] ; New York : Cambridge University Press, 2006)
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
Includes index
Keywords: Accounting -- United Kingdom; Accounting -- Standards -- United Kingdom; Accounting -- Wales; Accounting -- Law and legislation -- England; Accounting -- Law and legislation -- Wales