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Chapter 5: Accounting for members’ interests and remuneration – principles

Accounts and Audit of Limited Liability Partnerships

Steve Collings
Bloomsbury Professional
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
1 Introduction 2 Members’ interests as financial instruments 3 Members’ capital 4 The nature of members’ remuneration 5 Accounting for members’ remuneration 6 Identifying members’ remuneration charged as an expense 7 The composition of members’ interests 8 Puttable instruments 9 Presentation of members’ interests within the accounts 10 Classification of profit in the balance sheet 11 Reconciliation of movement in members’ interests 12 Members’ interests in the cash flow statement 13 Borrowings of members 14 Members’ remuneration disclosures 15 Disclosure of members’ balances 16 Losses 17 Drawings on account and distributions 18 Accounting records ...

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