Accounting principles for lawyers:
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 professi...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2006
|
| Schriftenreihe: | Law practitioner series
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| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (xv, 209 pages) |
| ISBN: | 9780511494772 |
| DOI: | 10.1017/CBO9780511494772 |
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| 505 | 8 | |a 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 | |
| 520 | |a 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 | ||
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| 650 | 4 | |a Accounting / Great Britain | |
| 650 | 4 | |a Accounting / Standards / Great Britain | |
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Datensatz im Suchindex
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| author | Holgate, Peter 1953- |
| author_facet | Holgate, Peter 1953- |
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| 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 |
| ctrlnum | (ZDB-20-CBO)CR9780511494772 (OCoLC)967399402 (DE-599)BVBBV043918989 |
| dewey-full | 657/.02/434 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.02/434 |
| dewey-search | 657/.02/434 |
| dewey-sort | 3657 12 3434 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511494772 |
| format | Electronic eBook |
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| geographic | Großbritannien |
| geographic_facet | Großbritannien |
| id | DE-604.BV043918989 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:38:32Z |
| institution | BVB |
| isbn | 9780511494772 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029328069 |
| oclc_num | 967399402 |
| open_access_boolean | |
| owner | DE-12 DE-473 DE-BY-UBG |
| owner_facet | DE-12 DE-473 DE-BY-UBG |
| physical | 1 online resource (xv, 209 pages) |
| psigel | ZDB-20-CBO ZDB-20-CBO BSB_PDA_CBO ZDB-20-CBO UBG_PDA_CBO |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Cambridge University Press |
| record_format | marc |
| series2 | Law practitioner series |
| spelling | Holgate, Peter 1953- Verfasser aut Accounting principles for lawyers Peter Holgate Cambridge Cambridge University Press 2006 1 online resource (xv, 209 pages) txt rdacontent c rdamedia cr rdacarrier Law practitioner series Title from publisher's bibliographic system (viewed on 05 Oct 2015) 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 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 Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Wales Accounting / Law and legislation / England Accounting / Law and legislation / Wales Großbritannien Erscheint auch als Druckausgabe 978-0-521-60722-3 https://doi.org/10.1017/CBO9780511494772 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Holgate, Peter 1953- Accounting principles for lawyers 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 Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Wales Accounting / Law and legislation / England Accounting / Law and legislation / Wales |
| title | Accounting principles for lawyers |
| title_auth | Accounting principles for lawyers |
| title_exact_search | Accounting principles for lawyers |
| title_full | Accounting principles for lawyers Peter Holgate |
| title_fullStr | Accounting principles for lawyers Peter Holgate |
| title_full_unstemmed | Accounting principles for lawyers Peter Holgate |
| title_short | Accounting principles for lawyers |
| title_sort | accounting principles for lawyers |
| topic | Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Wales Accounting / Law and legislation / England Accounting / Law and legislation / Wales |
| topic_facet | Recht Accounting / Great Britain Accounting / Standards / Great Britain Accounting / Wales Accounting / Law and legislation / England Accounting / Law and legislation / Wales Großbritannien |
| url | https://doi.org/10.1017/CBO9780511494772 |
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