Includes index.
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.
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Accounting principles for lawyers by Peter Holgate. ISBN 9780521607223. Published by Cambridge University in 2006. Publication and catalogue information, links to buy online and reader comments.
