Accounting principles for lawyers / Peter Holgate.

Cambridge : Cambridge University Press, 2006.

1st edition

26967

Accounting -- Great Britain.

Accounting -- Law and legislation -- Great Britain.

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.

This book is written specifically for lawyers dealing with commercial matters. It breaks down and makes clear basic concepts, the accounting profession and the legal and regulatory framework within which accounting operates.

Includes index.

0521607221

xv, 209 p. : ill. ; 23 cm