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A

Accounts and Audit of Limited Liability Partnerships

Author:
Steve Collings
Publisher:
Bloomsbury Professional
Edition:
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
A Accounting periods generally, 2.3 remuneration, and, 5.18 Accounting policies micro-entities absence of specific guidance, 14.21 changing, 14.22 generally, 14.20 Accounting records members’ interests, 5.18 Accounting reference date (ARD) generally, 2.3 Accounting standards business combinations, and, 12.2 consolidated accounts, and, 11.1 contingencies, and, 9.3 generally, 4.2 going concern, and, 10.1 introduction, 9.1 leases, and, 9.31 post-balance sheet events, and, 9.34 provisions, and, 9.3 related parties, and, 9.37 revenue recognition, and, 7.1 tangible fixed assets, and, 9.17 Accounting system audit process, and, 4.9 Accounts accounting periods, 2.3 accounting reference dates, 2.3 approval, 2.9 contents, 2.4 example, App 1 filing, 2.9 form, 2.4 groups, 2.8 international financial reporting standards, 2.15 legislative basis, 2.1 medium-sized LLPs, for, 2.14 members’ report, 2.6 publication, 2.9 record-keeping, 2.2 small LLPs, for, 2.10 statement of recommended practice, 2.7 ‘true and fair’ view 2.4 Acquisition accounting allocation of cost, 12.7 business assets and liabilities, for, 12.12 consideration, 12.10 ...

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