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Peter Holgate

Accounting Principles for Lawyers

€ 197.95



Taal / Language : English

Inhoudsopgave:
Acknowledgements ix
Glossary of terms x
Part I The accounting environment
Introduction
3(9)
Aim of this book
3(1)
What is accounting?
3(1)
The components of a company`s annual report
4(2)
The meaning of accounting terms
6(2)
The use of accounting terms in legal agreements
8(1)
What is GAAP?
9(1)
Selecting and disclosing accounting policies
10(2)
UK GAAP and international harmonisation
12(10)
The UK Accounting Standards Board
12(2)
International harmonisation
14(1)
The International Accounting Standards Board
15(2)
The EU Regulation for harmonisation within Europe
17(2)
Convergence with US GAAP
19(1)
Implications for the UK
20(2)
The legal framework for accounting
22(26)
The Companies Act 1985
22(1)
Application of the Companies Act to UK GAAP companies and to IFRS companies
23(1)
Accounting provisions of the Act -- Part VII
24(5)
Accounting provisions of the Act -- Schedule 4
29(14)
Accounting provisions of the Act -- Schedule 4A
43(5)
Substance over form
48(8)
Form v. substance
48(1)
Early examples
48(1)
Emergence of the off balance sheet industry
49(1)
FRS 5 `Reporting the substance of transactions`
49(3)
Examples of FRS 5 in practice
52(3)
The future of FRS 5
55(1)
The accounting profession and the regulatory framework for accounting and auditing
56(8)
The accounting profession
56(1)
The Financial Reporting Council
57(4)
Audit reporting
61(1)
The role of accountants in transactions
62(2)
Communicating accounting information
64(5)
Background
64(1)
The corporate reporting supply chain
64(1)
The reality of the `earnings game`
65(2)
Adjusted earnings numbers
67(1)
Users and analysis of accounting information
68(1)
Current trends in accounting
69(8)
Why all the change?
69(2)
Current trends in thinking
71(6)
Part II Some specifics
Individual entity accounts and consolidated accounts
77(14)
The distinction between entity accounts and consolidated accounts
77(2)
When to consolidate
79(1)
What to consolidate
80(7)
Techniques of consolidation
87(1)
Associates and joint ventures
88(3)
Mergers and acquisitions
91(19)
Introduction
91(1)
Companies Act 1985 requirements
91(7)
The current UK standards in overview
98(1)
Merger accounting in the UK
98(4)
Acquisition accounting in the UK
102(4)
Goodwill and other intangibles under UK GAAP
106(1)
Application of IFRS 3
107(2)
Reform of IFRS and UK GAAP
109(1)
Interaction of accounting with tax
110(7)
Introduction
110(1)
Accounting profit and its adjustment
110(1)
Accounting for current and deferred tax
111(3)
HM Revenue and Customs and the move to IFRS
114(3)
Assets
117(5)
Introduction
117(1)
Recognition of assets
117(1)
Measurement of assets
117(1)
Impairment of assets
118(1)
Classification and presentation of assets
119(1)
Depreciation
120(1)
Disclosure
121(1)
Liabilities
122(6)
Introduction
122(1)
Definition of liabilities
122(1)
Recognition of liabilities
123(2)
Measurement of liabilities
125(1)
Presentation of liabilities on balance sheets
125(1)
Disclosure, including contingent liabilities
126(1)
Liabilities under IFRS
127(1)
Leases
128(10)
Introduction
128(1)
Leases under UK GAAP
129(7)
Leases under IFRS
136(1)
The way forward
137(1)
Pensions
138(6)
Introduction
138(1)
Defined contribution and defined benefit
138(1)
Accounting for defined benefit schemes
139(1)
FRS 17
140(2)
IAS 19
142(1)
The effect of pensions on realised profits
143(1)
Financial instruments, including capital instruments
144(16)
Introduction
144(1)
Background
144(1)
Definitions
145(1)
Basic classification rule
146(1)
Shares
147(4)
Equity instruments -- accounting treatment
151(1)
Financial liabilities -- accounting treatment
152(3)
Disclosure
155(1)
Treasury shares
156(1)
Repurchase and cancellation of shares
157(1)
Financial instruments other than capital instruments
157(2)
Accounting under IFRS
159(1)
Realised and distributable profits
160(14)
Introduction
160(1)
`Realised` and `distributable`
160(1)
General rules on distributions
161(2)
Relevant accounts
163(1)
Relationship with reporting of performance
163(2)
Tech 7/03
165(4)
Effects of Tech 7/03
169(5)
Disclosures in published accounts
174(11)
Introduction
174(1)
Corporate governance disclosures
174(3)
Operating and financial review
177(3)
Directors` report
180(1)
Directors` emoluments
180(2)
Related party relationships and transactions
182(1)
Segment disclosure
183(2)
Use of financial information in contracts and agreements
185(16)
Introduction
185(1)
Case study 1 -- borrowing covenants
186(3)
Case study 2 -- sale and purchase of a subsidiary
189(6)
Appendices
Appendix 1: List of UK accounting standards (SSAPs and FRSs), Statements and UITF Abstracts
195(3)
Appendix 2: List of international accounting standards (IASs and IFRSs) and IFRIC interpretations
198(3)
Index 201
Extra informatie: 
Hardback
209 pagina's
Januari 2006
476 gram
222 x 152 x 19 mm
CAMBRIDGE UNIV PR us


Levertijd: 5 tot 11 werkdagen