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CCH Preparing Accounts for LLP's, 3rd Edition

CCH Preparing Accounts for LLP's, 3rd Edition

作者： Catherine Willshire; Iain Storey
出版商： Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781785402593
出版时间 March 2016
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,274.10

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This guide takes a practical approach, stripping away unnecessary complexities with checklists and model sample accounts to help you in preparing accounts. The title is aimed at both accountants advising LLP clients or finance professionals within LLPs.

Accounting for limited liability partnerships is a specialist area that requires expertise as the accounting requirements that relate to this sector can be complex. LLP accounts are often a source of confusion and rife with mistakes as preparers struggle to identify the differences in presentation compared to companies.

This book sets out the requirements specific to LLPs clearly and logically, helping to ensure errors are not made and speeding the preparation or audit of such accounts. It will help to make sure you do not fall foul of the complex requirements such as those on the members’ interest note and debt/equity disclosures.

Last published in 2014, this new 2016 edition has been fully updated to include new UK GAAP.

The book covers:
- An introduction to limited liability partnerships
- The legal framework for accounts
- Accounting provisions and standards
- Qualifying as a small LLP and small LLP exemptions
- Sample contents of small, medium and large LLP accounts
- Group Accounts
- LLP SORP and disclosure checklists
- Example accounts

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