Download or read book The Companies Partnerships and Groups Accounts and Non Financial Reporting Regulations 2016 written by Great Britain and published by . This book was released on 2016-11-09 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Companies Act 2006, ss. 468 (1) (a) to (c) (2), 1292 (1). Issued: 09.11.2016. Made: -. Laid: -. Coming into force: In accord. with reg. 1 (1). Effect: 2006 c.46 amended. Territorial extent & classification: E/W/S/NI. Regulation 3 of this Statutory Instrument corrects an omission from the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980, ISBN 9780111136133) and is being issued free of charge to all known recipients of that Statutory Instrument. EC note: These regs implement art. 1 (1) (3) of Directive 2014/95/EU amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. For approval by resolution of each House of Parliament

Download or read book The Companies Partnerships and Groups Accounts and Reports Regulations 2015 written by Great Britain and published by . This book was released on 2015-02-27 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Companies Act 2006, ss. 396 (3), 404 (3), 409 (1) (2), 412 (1) (2), 468 (1) (2), 473 (2), 484, 1292 (1). Issued: 27.02.2015. Made: -. Laid: -. Coming into force: 06.04.2015. Effect: 2006 c.46; S.I. 2008/373, 409, 410, 569 amended. Territorial extent & classification: E/W/S/NI.. For approval by resolution of House of Parliament. This draft Statutory Instrument supersedes the draft Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 which were laid before Parliament and published on 26th January 2015 (ISBN 9780111127896) and subsequently withdrawn on 23rd February 2015. It is being issued free of charge to all known recipients of that draft Statutory Instrument. Superseded by 2015/980 (ISBN 9780111136133) issued 01/04/15

Download or read book Company Law written by Brenda Hannigan and published by Oxford University Press, USA. This book was released on 2018 with total page 833 pages. Available in PDF, EPUB and Kindle. Book excerpt: Company Law provides adept, comprehensive coverage of the law for the student reader. Hannigan captures the dynamism of the subject, engaging with corporate structures, governance, finance, and liquidation.

Download or read book The Companies Partnerships and Groups Accounts and Reports No 2 Regulations 2015 written by Great Britain and published by . This book was released on 2015-09-16 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Companies Act 2006, ss. 396 (3), 473 (2), 1292 (1). Issued: 16.09.2015. Made: 09.09.2015. Laid: 10.09.2015. Coming into force: 01.10.2015. Effect: S.I. 2008/409, 410; 2015/980 amended. Territorial extent & classification: E/W/S/NI. General

Download or read book A Practical Guide to UK Accounting and Auditing Standards written by Steve Collings and published by Bloomsbury Publishing. This book was released on 2018-06-25 with total page 1700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 – ISA (UK) 805, including June 2016 revisions and July 2017 updates)

Download or read book Blackstone s Statutes on Company Law 2017 2018 written by Derek French and published by Oxford University Press. This book was released on 2017 with total page 759 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is a collection of legislation for the core subjects and major options offered on the law syllabus.

Download or read book Integrated Sustainability Reporting written by Laura Bini and published by Springer Nature. This book was released on 2019-08-19 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.

Download or read book Partnership Law written by Mark Blackett-Ord and published by Bloomsbury Publishing. This book was released on 2020-06-08 with total page 1425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides the answers to all the questions that can arise on the formation, operation and dissolution of Partnerships, LPs and LLPs as well as the answers to all questions that can arise in disputes between partners, ex-partners and outsiders. Fully revised and updated this new edition will include coverage of: - The introduction of the Private Fund Limited Partnership (PFLP) in 2017 - Application of discrimination law in the context of partnerships/LLPs: Seldon v Clarkson, Wright and Jakes; Tiffin v Lester Aldridge LLP; Bates v van Winklehof - Interpretation of partnership agreements, what amount to partnership assets and how they should be valued, in the context of the retirement or buy-out of a former partner: Drake v Harvey; Ham v Ham; Ham v Bell - The role, if any, of the doctrine of repudiation in the context of partnerships (Golstein v Bishop) and LLPs (Flanagan v Liontrust Management LLP) - What nature of “business” may constitute a partnership (Bhatti v HMRC) - Impact of changes made to the insolvency regime (including the Insolvency Rules 2016) on insolvency of partnerships and LLPs

Download or read book Financial and Management Accounting written by Pauline Weetman and published by Pearson UK. This book was released on 2019 with total page 1266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This eighth edition retains all of the classic features that have contributed to the book's success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure Annual Report as an example of a listed company. Written by an expert teacher in Accounting, the eighth edition of this well-respected text retains all the features that have contributed to the book's popularity: focus on the accounting equation, an even greater range of student activities throughout each chapter, a clear and accessible writing style, and extensive use of real-world case studies. With a strong emphasis on the 2018 Conceptual Framework of the International Accounting Standards Board, Financial & Management Accounting: An Introduction guides students in understanding the `why' and not just the `what' of financial and management accounting. Key features: Definitions and terminology are aligned with the 2018 IASB Conceptual Framework Fully up-to-date with the International Financial Reporting Standards (IFRS) New case studies giving examples from real-world companies Activities aligned to each section of a chapter to encourage students to explore and consider issues from different angles Expanded for this edition, experience-driven conversations between two managers are included throughout, updated with an even more practical emphasis Coverage on fair value throughout Exploration of the Strategic Report and Directors' Report Focuses on specific knowledge outcomes, with end-of-chapter self-evaluation Questions are graded according to difficulty to test student understanding Financial & Management Accounting: An Introduction is a core textbook for undergraduates on Business Studies degrees, undergraduates on Accounting courses, students studying accounting for MBA and postgraduate courses, and professional courses where accounting is introduced for the first time. Visit www.pearsoned.co.uk/weetman for a suite of resources to accompany this textbook, including: A companion website for students, containing multiple choice questions to enable you to test your knowledge A complete solutions guide for lecturers PowerPoint slides for each chapter for lecturers.

Download or read book UK GAAP 2019 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2019-02-11 with total page 1972 pages. Available in PDF, EPUB and Kindle. Book excerpt: UK GAAP 2019 provides a comprehensive guide to interpreting and implementing UK accounting standards, particularly: FRS 100: Application of Financial Reporting Requirements FRS 101: Reduced Disclosure Framework Disclosure exemptions from EU-adopted IFRS for qualifying entities FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 103: Insurance Contracts FRS 104: Interim Financial Reporting This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching those accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the UK GAAP accounting requirements which apply in 2019 and will prove invaluable in implementing these requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP® 2019 a three volume comprehensive guide to interpreting International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insight into how complex practical issues should be resolved in the real world of global financial reporting.

Download or read book Unlocking Company Law written by Susan McLaughlin and published by Routledge. This book was released on 2018-07-11 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlocking Company Law is the ideal resource for learning and revising Company Law. This 4th edition has been extensively updated, and this, along with its many pedagogical features, makes it the ideal companion for students studying Company Law. Each chapter in the book contains: • aims and objectives; • activities such as self-test questions; • charts of key facts to consolidate your knowledge; • diagrams to aid memory and understanding; • prominently displayed cases and judgments; • chapter summaries; • essay questions with answer plans. In addition, the book features a glossary of legal terminology, making the law more accessible.

Download or read book Companies and Climate Change written by Lisa Benjamin and published by Cambridge University Press. This book was released on 2021-04-29 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Company law can and should act as a bridge (rather than a barrier) to progressive corporate climate action.

Download or read book Company Law written by Lee Roach and published by Oxford University Press. This book was released on 2022-03-11 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lee Roach guides the reader through the intricacies of the subject with unrivalled clarity and expert analysis of the application of principles to real-life cases.

Download or read book Corporate Finance Law written by Louise Gullifer and published by Bloomsbury Publishing. This book was released on 2020-03-19 with total page 997 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of this acclaimed book continues to provide a discussion of key theoretical and policy issues in corporate finance law. It has been fully updated to reflect developments in the law and the markets. One of the book's distinctive features is its equal coverage of both the equity and debt sides of corporate finance law, and it seeks, where possible, to compare and contrast the two. This book covers a broad range of topics regarding the debt and equity-raising choices of companies of all sizes, from SMEs to the largest publicly traded enterprises, and the mechanisms by which those providing capital are protected. Each chapter provides a critical analysis of the present law to enable the reader to understand the difficulties, risks and tensions in this area, and the attempts by the legislature, regulators and the courts, as well as the parties involved, to deal with them. The book will be of interest to practitioners, academics and students engaged in the practice and study of corporate finance law.

Download or read book Innovating Business for Sustainability written by Sjåfjell, Beate and published by Edward Elgar Publishing. This book was released on 2022-08-05 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: Challenging current attitudes to governance and regulation in business, this timely book ascertains how regulatory approaches can innovate to ensure sustainable business that contributes to social justice for current and future generations within ecological limits.

Download or read book Shaping the Corporate Landscape written by Nina Boeger and published by Bloomsbury Publishing. This book was released on 2018-02-22 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currently, there exists a distrust of corporate activity in the continuing aftermath of the financial crisis and with increasing recognition of the threats of climate change and global, as well as national, inequalities. Despite efforts in the arena of corporate governance to address these, we are still beset with corporate scandals and witness companies facing large fines for their environmental and cost-cutting misdemeanours. Recognising that the usual responses to dealing with these corporate problems are not effective, this book asks whether the traditional form of the joint stock corporation itself lies at the heart of these problems. What are the features of the corporate form and how does its current regulation underscore these problems? Identifying such features provides a basis for the discussion to develop towards suggesting more progressive regulatory developments around the corporate form. More fundamentally, this book investigates a diverse range of corporate governance models that are emerging as alternatives to the shareholder corporation, including employee-owned, cooperative and social enterprises. The contributors are leading scholars from various backgrounds including law, management and organisation studies, finance and accounting, as well as experienced professionals and policy makers with expertise in social and cooperative business models and the role of employees in the corporation.

Download or read book Corporate Social Responsibility Sustainable Business written by Rae Lindsay and published by Kluwer Law International B.V.. This book was released on 2020-06-17 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a dramatic departure from its voluntary origins, corporate social responsibility (CSR) is rapidly shifting to hold multinational companies accountable for more than traditional shareholder performance. This CSR movement is embracing new environmental, social and governance (ESG) frameworks that both promote global sustainability goals and enhance accountability for negative impacts businesses can have on ‘planet and people’. This collection of essays by leading businesspeople, international civil servants, legal practitioners, academics, and other experts offers a forward-looking and pragmatic perspective that illuminates the major themes in this movement towards increasingly sustainable, transparent and accountable business practices. The collection shows how CSR has evolved to account for societal pressures, environmental, climate change and human rights impacts, international policy imperatives and the practical challenges of regulating commercial activity that transcends borders. The chapters offer an in-depth examination of current issues including: international frameworks and multistakeholder initiatives catalysing foundational change; the shifting emphasis on corporate imperatives to avoid harm to third parties; trends in CSR, focused on assuring the planet's future sustainability and social stability; regulatory initiatives around the globe, including Europe, North America, Asia and Africa; and extended accountability for activities of corporate group members and supply chains. The pressure and business case for companies to incorporate CSR into corporate governance is intensifying with each quarter, shareholder meeting, and regulatory agenda. The integration of CSR and new ESG frameworks into multinational corporate strategy and operations is key to sustainable business models that can generate long-term value for the organization and all stakeholders. Their acceptance as cornerstones of 21st century business practice appears inevitable. Taking full account of the imperative for companies and their lawyers to grapple with the practical and legal challenges in this area, this volume is an invaluable and pragmatic addition to the practitioners’ toolbox at this important juncture in an ever-more dynamic field.