FRS 102
Author:
Publisher:
Published: 2015
Total Pages:
ISBN-13: 9780754553625
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Accounts and Audit of Limited Liability Partnerships
Author: Steve Collings
Publisher: Bloomsbury Publishing
Published: 2017-02-24
Total Pages: 405
ISBN-13: 1784517526
DOWNLOAD EBOOKAccounts and Audit of Limited Liability Partnerships gives comprehensive guidance on how to apply UK GAAP to limited liability partnerships and takes readers through all the requirements for LLP accounting as a result of the implementation of FRS 102 and the revised LLP SORP. The book includes sets of pro-forma accounts (in particular in relation to the LLP SORP) for both groups and single LLPs and uses practical tips, worked examples and best practice principles throughout to ensure understanding. Accountants and tax advisers will not only benefit from specialist guidance covering all aspects of an LLP but the book also includes invaluable information on the key company law and taxation issues. Accounts and Audit of Limited Liability Partnerships has been updated to include: The new LLP Regulations; The FRC's Amendments to FRS 105 - Limited Liability Partnerships and Qualifying Partnerships; The revised LLP SORP to reflect amendments to FRS 105; Practical examples and best practice tips written from a real-life perspective; New chapter dedicated to micro-entity LLPs; Pro forma accounts for both groups and single LLPs.
Accounts and Audit of Limited Liability Partnerships
Author: Steve Collings
Publisher: Bloomsbury Publishing
Published: 2014
Total Pages: 313
ISBN-13: 1847669913
DOWNLOAD EBOOKThis popular guide outlines how to apply the very latest UK accounting standards to limited liability partnerships. Whether you already advise an LLP, or your clients are considering becoming one, it will ensure complete legal compliance and accountancy precision. Accountants and tax advisers will benefit from- Specialist guidance covering all aspects of an LLP; How to apply the latest accounting standards; Invaluable information on the KEY company law and taxation issues; Access to commentary and advice from two of the UK's leading LLP specialists; Examples that demonstrate exactly 'how to'.
Financial Reporting for Unlisted Companies in the UK and Republic of Ireland
Author: Steve Collings
Publisher: Bloomsbury Professional
Published: 2018-11-29
Total Pages: 856
ISBN-13: 9781526508836
DOWNLOAD EBOOKBased on 4 years' worth of understanding, this new edition of Financial Reporting for Unlisted Companies in the UK and the Republic of Ireland details how the standard should be applied in different circumstances. This is conveyed using many real-life examples from practice. The content has also been restructured so it is more in line with the structure of FRS 102. This edition of the title also incorporates the micro-entities regime, which had not been transposed into company law at the time the 1st edition was written. The book has also been revised with the changes brought in through the FRC's Triennial Review which was published in December 2017. The principal amendments to the standard are as follows: - The simplification of the measurement of directors' loans to small entities - A requirement for fewer intangible assets to be separated from goodwill in a business combination - Permit investment property rented to another group entity is to be measured by reference to cost, rather than fair value - There is expansion of the circumstances in which a financial instrument may be measured at amortised cost, rather than fair value - The definition of a financial institution has been simplified. New case law covered includes: - Companies Act 2006 and related SIs - FRS 102 The Financial Reporting Standard Applicable in the UK and the Republic of Ireland (March 2018) - FRS 105 The Financial Reporting Standard Applicable to the Micro-entities Regime (March 2018)
Accounts and Audit of Limited Liability Partnerships
Author: Boadle
Publisher: Bloomsbury Professional
Published: 2002-01-01
Total Pages:
ISBN-13: 9781845923495
DOWNLOAD EBOOK"Accounts and Audit of Limited Liability Partnerships is a practical guide to the professional legal and accounting requirements which apply to the preparation and audit of LLP accounts. The book considers in detail the content of the annual report of an LLP, and looks at members' remuneration and interests, retirement benefits, stocks, taxation, related parties and financing. It contains practical examples, a checklist of disclosure requirements and a model annual report."
Interpretation and Application of International Standards on Auditing
Author: Steven Collings
Publisher: John Wiley & Sons
Published: 2011-06-01
Total Pages: 707
ISBN-13: 1119973783
DOWNLOAD EBOOKWritten by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Structuring and Drafting Partnership Agreements
Author:
Publisher:
Published: 2003
Total Pages: 1548
ISBN-13:
DOWNLOAD EBOOKGuide to Limited Liability Companies
Author: Tom Cody
Publisher: CCH
Published: 2007
Total Pages: 388
ISBN-13: 9780808017844
DOWNLOAD EBOOKThis revised handbook provides a concise discussion of the limited liability company (LLC), the popular alternative business form for small- and medium-sized enterprises that strategically combines the pass-through tax advantages and operational flexibility of the partnership with the limited liability of the corporation. The Guide explains, in clear language, key information about the benefits available within the LLC format, and a synopsis of each state's LLC statute enables you to quickly identify relevant planning opportunities or potential pitfalls. Book jacket.
Frequently Asked Questions in IFRS
Author: Steven Collings
Publisher: John Wiley & Sons
Published: 2013-03-01
Total Pages: 229
ISBN-13: 1119960673
DOWNLOAD EBOOKA concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards
The Law of Limited Liability Partnerships
Author: John Whittaker
Publisher: Tottel Publishing
Published: 2009
Total Pages: 0
ISBN-13: 9781847663221
DOWNLOAD EBOOKThis is a comprehensive guide to the law relating to this particular type of corporate vehicle, which combines a degree of protection from personal liability with the traditional flexibility of a partnership.
