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Informationen zum Autor Peter Holgate is Senior Accounting Technical Partner at PricewaterhouseCoopers in the UK. Klappentext Many lawyers, especially those dealing with commercial matters, need to understand accounting yet feel on shaky ground in the area. This book, written specifically for them, looks at how accounting in the UK interacts with companies legislation, and the move to international accounting standards. The book is divided into two parts. The first half explains accounting in a general sense: the basic principles, the profession, the terminology, and the current trends. The second half is devoted to unravelling specific subjects such as acquisitions, pensions, financial instruments and leases. Zusammenfassung This book explains those aspects of accounting that lawyers need to understand! such as how accounting in the UK interacts with companies legislation! and the move to international accounting standards. For the general practitioner as well as lawyers working in corporate and commercial law and tax. Inhaltsverzeichnis Part I. The Accounting Environment: 1. Introduction; 2. UK GAAP and international harmonisation; 3. The legal framework for accounting; 4. Substance over form; 5. The accounting profession and the regulatory framework for accounting and auditing; 6. Communicating accounting information; 7. Current trends in accounting; Part II. Some specifics: 8. Individual entity accounts and consolidated accounts; 9. Mergers and acquisitions; 10. Interaction of accounting with tax; 11. Assets; 12. Liabilities; 13. Leases; 14. Pensions; 15. Financial instruments, including capital instruments; 16. Realised and distributable profits; 17. Disclosures in published accounts; 18. Use of financial information in contracts and agreements; Appendices: 1. List of UK accounting standards (SSAPs and FRSs); 2. List of international accounting standards (IASs and IFRSs).
