TAILIEUCHUNG - Ebook Accounting principles for lawyers: Part 1

(BQ) Part 1 book "Accounting principles for lawyers" has contents: Introduction, UK GAAP and international harmonisation, the legal framework for accounting, substance over form, the accounting profession and the regulatory framework for, communicating accounting information,.and other contents. | This page intentionally left blank 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), and explains 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 (GAAP) in the UK, 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. p e t e r h o l g at e is Senior Accounting Technical Partner at PricewaterhouseCoopers LLP in the UK. Law Practitioner Series The Law Practitioner Series offers practical guidance in corporate and commercial law for the practitioner. It offers high-quality comment and analysis rather than simply restating the legislation, providing a critical framework as well as exploring the fundamental concepts which shape the law. Books in the series cover carefully chosen subjects of direct relevance and use to the practitioner. The series will appeal to experienced specialists in each field, but is also accesssible to more junior practitioners looking to develop their understanding of particular fields of practice. The Consultant Editors and Editorial Board have outstanding expertise in the UK corporate and commercial arena, ensuring academic rigour with a practical approach. Consultant editors Charles Allen-Jones, retired senior partner of .

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• Accounting principles for lawyers
• Accounting principles
• International harmonisation
• The legal framework for accounting
• The regulatory framework
• Communicating accounting information
• Financial instruments
• Including capital instruments
• Distributable profits
• Disclosures in published accounts
• Published accounts
• Non executive directors
• The effects of international