Articles liés à Accounts and Audits of Limited Liability Partnerships

Accounts and Audits of Limited Liability Partnerships - Couverture souple

Lang, Yvonne; Copeman, Claire

 
9781845928100: Accounts and Audits of Limited Liability Partnerships

Synopsis

Accounting and Auditing of Limited Liability Partnerships 2nd Edition, is a practical guide to the professional legal and accounting requirements which apply to the preparation and audit of LLP accounts. This second edition takes account of the new SORP published in 2006, and the impact of the new Companies Act 2006. The book considers in detail the content of the annual report of an LLP, and looks at members' remuneration and interests, retirement benefits, stocks, taxation, related parties and financing. It contains practical examples of disclosure requirements and a model annual report.

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Présentation de l'éditeur

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.

Biographie de l'auteur

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.

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