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Accounts and Audit of Limited Liability Partnerships, 5th Edition

Accounts and Audit of Limited Liability Partnerships, 5th Edition

作者： Steve Collings
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784517526
出版时间 March 2017
规格： Paperback , 312 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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Accounts 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.
Chapter 1 The law and practice of limited liability partnerships
Chapter 2 General accounting requirements and the LLP SORP
Chapter 3 The LLP and auditor relationship
Chapter 4 The audit and UK and Ireland auditing standards
Chapter 5 Accounting for members' interests and remuneration – principles
Chapter 6 Accounting for members' interests and remuneration – practical considerations
Chapter 7 Revenue recognition and work in progress
Chapter 8 Taxation
Chapter 9 Other accounting standards
Chapter 10 Going concern
Chapter 11 Consolidated accounts
Chapter 12 Business combinations
Chapter 13 The transition from partnership to LLP

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