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Series |
Law practitioner series
|
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. |
General note | Includes index. |
Access restriction | Available only to authorized users. |
Technical details | Mode of access: World Wide Web |
Genre/form | Electronic books. |
LCCN | 2005020132 |
ISBN | 0521607221 (hardback) |