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Accounting principles for lawyers / Peter Holgate.

By: Holgate, Peter, 1953-.
Material type: materialTypeLabelBookSeries: Law practitioner series. Publisher: Cambridge [England] ; New York : Cambridge University Press, 2006Edition: 1st ed.Description: xv, 209 p. : ill. ; 23 cm.ISBN: 0521607221 (hardback).Subject(s): Accounting -- Great Britain | Accounting -- Standards -- Great Britain | Accounting -- Wales | Accounting -- Law and legislation -- England | Accounting -- Law and legislation -- WalesOnline resources: Table of contents only | Publisher description
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.

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