Accounting principles for lawyers / Peter Holgate.

Format:

Book

Author/Creator:

Holgate, Peter, 1953- author.

Series:

Law practitioner series

Language:

English

Subjects (All):

Accounting--Great Britain.

Accounting.

Accounting--Law and legislation.

Great Britain.

Accounting--Standards--Great Britain.

Accounting--Standards.

Accounting--Wales.

Accounting--Law and legislation--England.

Accounting--Law and legislation--Wales.

Wales.

England.

Physical Description:

1 online resource (xv, 209 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2006.

System Details:

text file

PDF

Summary:

Many lawyers, especially those dealing with commercial matters, need to understand accounting yet feel on shaky ground in the area. This book is written specifically for them. It breaks down and makes clear basic concepts (such as the difference between profit and cash flow), the accounting profession and the legal and regulatory framework within which accounting operates. The relevant provisions of the Companies Act 1985 are discussed at some length. Holgate explains generally accepted accounting principles in the UK (GAAP), the trend towards global harmonisation and the role of international accounting standards. He then deals with specific areas such as group accounts, acquisitions, tax, leases, pensions, financial instruments, and realised profits, focusing in each case on those aspects that are likely to confront lawyers in their work. This book will appeal to the general practitioner as well as to lawyers working in corporate, commercial, and tax law.

Contents:

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.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Other Format:

Print version:

ISBN:

9780511494772

Access Restriction:

Restricted for use by site license.