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Accounting principles for lawyers / Peter Holgate.

By: Series: Law practitioner seriesPublication details: Cambridge [England] ; New York : Cambridge University Press, 2006.Edition: 1st edDescription: xv, 209 p. : ill. ; 23 cmISBN:
  • 0521607221 (hbk.)
  • 9780521607223 (hbk.)
Subject(s): DDC classification:
  • 657.02434 HOL
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.
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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.