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Accounts and Audit of Limited Liability Partnerships

Format: Paperback / softback
Publisher: Bloomsbury Publishing PLC, London, United Kingdom
Imprint: Bloomsbury Professional
Published: 28th Oct 2014
Dimensions: w 156mm h 234mm d 32mm
Weight: 568g
ISBN-10: 1847669913
ISBN-13: 9781847669919
Barcode No: 9781847669919
Accounts and Audit of Limited Liability Partnerships, Fourth Edition offers comprehensive guidance on how to apply UK GAAP to limited liability partnerships, clearly explaining the new requirements resulting from the implementation of FRS 102. The principles and practice of accounting for members' interests, retirement benefits and groups are also addressed in detail. Practical tips to simplify daily challenges Written by a specialist whose client base consists primarily of LLPs, this book is packed full of real-life examples to aid understanding of the key concepts and complexities in LLP accounting. Additional practical assistance includes tips, best practice principles, model auditors' reports and pro forma accounts for both groups and single LLPs. The very latest guidance With the financial reporting landscape undergoing significant change, this timely fourth edition is fully updated to cover: * The Statement of Recommended Practice (SORP) on Accounting by Limited Liability Partnerships 2014 * Merger accounting for group reconstructions under FRS 102 * The ways in which FRS 102's requirements relating to financial liabilities differ from the current UK GAAP regime * The introduction of the option to produce a single statement of comprehensive income * Relevant legislation: Limited Liability Partnership Act 2000; Companies Act 2006; Small Limited Liability Partnerships (Accounts) Regulations 2008; Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 Keep pace with industry change Since the Limited Liability Partnerships Act 2000 came into force in 2001, the number of LLPs has increased significantly. Couple this trend with the mandatory implementation of FRS 102 and it soon becomes apparent that staying abreast of developments is a top priority for professionals in this sector. Who should buy this book? Accounts and Audit of Limited Liability Partnerships is an invaluable resource for tax advisers and accountants with existing LLP clients or clients considering conversion to LLP status, as well as auditors and finance teams in LLPs. Previous edition ISBN: 9781847665034

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