Accounts and Audit of Limited Liability Partnerships
3rd Edition
Published on 31. December 2009
Book
Paperback/Softback
224 pages
978-1-84766-503-4 (ISBN)
Description
The new edition considers the accounting implications arising from the use of LLPs in a wide range of sectors. It is updated to reflect the accounting changes arising from the Companies Act 2006 as they affect LLPs and includes examples reflecting the practical application of the requirements in respect of the designation of members' interests as debt or equity.
More details
Edition
3rd ed.
Language
English
Place of publication
London
United Kingdom
Publishing group
Bloomsbury Publishing PLC
Target group
Professional and scholarly
Edition type
New edition
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-1-84766-503-4 (9781847665034)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Steve Collings | Yvonne Lang
Accounts and Audit of Limited Liability Partnerships
Book
10/2014
4th Edition
Bloomsbury Professional
€141.36
Article is exhausted; no reprint
Person
Yvonne Lang is a Director of Business and Assurance Services at Smith & Williamson. She was a member of the working party responsible for the development of the SORP on LLPs. She is a regular speaker at conferences and seminars.
Content
# The law and practice of limited liability partnerships
# General accounting requirements and the LLP SORP
# The LLP and auditor relationship
# The audit process and auditing standards
# Remuneration of members and employees, divison of profit and members' balances
# Retirement benefits
# Taxation
# Revenue recognition and work in progress
# Business combinations
# Provisions
# Related parties
# Going concerns
# Other accounting standards
# The transition from partnership to LLP
# General accounting requirements and the LLP SORP
# The LLP and auditor relationship
# The audit process and auditing standards
# Remuneration of members and employees, divison of profit and members' balances
# Retirement benefits
# Taxation
# Revenue recognition and work in progress
# Business combinations
# Provisions
# Related parties
# Going concerns
# Other accounting standards
# The transition from partnership to LLP