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Bloomsbury Professional's Company Law Guide 2017

Bloomsbury Professional's Company Law Guide 2017

作者： Thomas B. Courtney; Una Curtis
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526505248
出版时间 October 2017
规格： Paperback
适应领域： Ireland ? 免责申明：
Countri(es) stated herein are used as reference only

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The Companies (Accounting) Act 2017 makes over 100 changes to the Companies Act 2014. Taken with the Companies (Amendment) Act 2017 and the Beneficial Ownership Regulations 2016, they have introduced significant changes to company and accounting law and practice. This book will explain and contextualise the many changes for legal and accounting practitioners.

Key areas covered by the book include:
- the new four-fold classification of companies for accounting purposes;
- micro companies - the new regime;
- consolidation of financial statements - key changes;
- disclosures in financial statements - key changes;
- the new rules regarding payments to governments;
- the shrinking exemption from filing financial statements for unlimited companies;
- changes to the definition of "external companies";
- changes to the s 357 guarantee;
- a comprehensive round-up of the non-accounting amendments to the Companies Act 2014; and
- the obligations imposed on relevant entities and beneficial owners by the European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2016
The chapters in this book comprise expanded versions of the papers given in Bloomsbury Professional's Companies (Accounting) Act 2017 & Beneficial Ownership Regulations seminar (October 2017).
1. Overview of the Companies (Accounting) Act 2017 and the Companies (Amendment) Act 2017
2. The Four-Fold Classification of Companies for Accounting Purposes
3. The New Financial Reporting Regime for Micro Companies (including the True and Fair Requirement)
4. Unlimited Companies: Changes to the Exemption from Filing Financial Statements
5. The New Definition of External Companies and the Consequences
6. Key Changes to the Law on Consolidation of Accounts
7. Key Changes to the Disclosures in Financial Statements
8. Changes to the Section 357 Guarantee
9. The New Rules Regarding Payments to Governments
10. Miscellany of Amendments to the Companies Act 2014
11. The Beneficial Ownership Regulations

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