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M

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
M Maintenance tangible fixed assets, and, 9.19 Materiality audit process, and, 4.8 Medium-sized LLPs accounting requirements, and, 2.14 Members balances, 5.15 borrowings, 5.13 capital, 5.3 designated, 1.8 duties and responsibilities, 1.9 interests borrowings, 5.13 cash flow statement, in, 5.12 composition, 5.7 financial instruments, as, 5.2 generally, 5.1 presentation in accounts, 5.9 profit in the balance sheet, 5.10 puttable instruments, 5.8 reconciliation of movement, 5.11 remuneration accounting treatment, 5.5 disclosures, 5.14 drawings, 5.4 , 5.17 expense, as, 5.6 fixed share, 5.4 nature, 5.4 profit sharing, 5.4 salary, 5.4 SORP, and, 5.5 undrawn profit, 5.6 retirement benefits and see Retirement benefits generally, 9.11 – 9.16 Member s’ agreement generally, 1.7 Member s’ balances generally, 5.15 Member s’ borrowings generally, 5.13 taxation, and, 8.10 Member s’ capital generally, 5.3 Member s’ interests accounting records, 5.18 borrowings of members, and, 5.13 capital and profits treated as equity, 6.3 capital and profits treated as liabilities, ...

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