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2015 which were laid before Parliament and published on 26th January 2015 (ISBN 9780111127896) and subsequently withdrawn on 23rd February 2015.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 Superseded by 2015/980 (ISBN 9780111136133) issued 01/04/15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 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 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 Draft Companies Partnerships and Groups Accounts and Reports Regulations 2015 written by Great Britain: Parliament: House of Commons: 11th Delegated Legislation Committee and published by . This book was released on 2015-03-16 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 1299 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 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 Group Accounts under UK GAAP written by Steve Collings and published by Bloomsbury Publishing. This book was released on 2022-06-08 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title provides accountants and auditors with easy to follow and well structured guidance on the preparation of group accounts in line with UK GAAP. Group accounts must be prepared, by law, for medium-sized and large groups. Listed companies are required to prepare their accounts in line with International Financial Reporting Standards but larger unlisted companies can prepare their statements using UK GAAP. Groups are very common in the UK and are likely to become even more common when corporation tax rates increase in the future as there are various tax advantages to operating under a group structure. Group structures can vary (e.g. horizontal, vertical, hybrid, D-shaped|) and preparing financial accurate financial statements can be complex as a result. While there is a lot of guidance on producing accounts under IFRS, there is every little in evidence dealing with the UK GAAP rules. This title addresses this gap. The commentary identifies the differences between IFRS and UK GAAP in the treatment of group accounts. The differences between accounts produced pre and post Brexit are also covered. All commentary is supported throughout by the inclusion of worked practical examples based on the authors experience dealing with clients and running training courses. This title is included in Bloomsbury Professional's Financial Reporting for Smaller Companies online service.

Download or read book Blackstone s Statutes on Company Law 2015 2016 written by Derek French and published by Oxford University Press, USA. This book was released on 2015 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 Business Law 2020 2021 written by J. Scott Slorach and published by Legal Practice Course Manuals. This book was released on 2020-06-25 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experts in the field, Business Law provides practical, up-to-date coverage of company, partnership, taxation, and insolvency law, plus all relevant aspects of EU law. The manual provides all of the required material students need to understand the latest legal developmentsaffecting business law transactions, with a particular focus on relevant taxation law and business accounts.Examples are used throughout the manual to enable students to contextualize their learning effectively. Extensive and updated statutory references allow students both to cross-refer to appropriate primary sources, and to use the guide to interpret such sources. The book's depth of coverage,accessible format, and clear structure make it an ideal reference for students on the Legal Practice Course.

Download or read book Business Law written by J. Scott Slorach and published by Oxford University Press. This book was released on 2021 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experts in the field, Business Law provides practical, up-to-date coverage of company, partnership, taxation, and insolvency law. The manual provides all of the required material students need to understand the latest legal developments affecting business law transactions, with a particular focus on relevant taxation law and business accounts. Examples are used throughout the manual to enable students to contextualize their learning effectively. Extensive and updated statutory references allow students both to cross-refer to appropriate primary sources, and to use the guide to interpret such sources. The book's depth of coverage, accessible format, and clear structure make it an ideal reference for students on the Legal Practice Course.

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 UK GAAP 2017 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2017-03-06 with total page 1945 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New UK GAAP has now been in effect for two years. UK GAAP 2017 is fully updated to reflect the application of the new standard in practice. UK GAAP 2017 focusses on each area of the financial statement in turn and explains how they are treated by FRS 102. Topics covered include: The scope of UK GAAP; concepts and pervasive principles; presentation of financial statements; statement of cash flows; consolidated and separate financial statements; Accounting policies, estimates and errors Financial instruments; inventories; investments in associates; investment in joint ventures; investment property; property, plant and equipment Intangible assets other than goodwill; business combinations and goodwill Leases; provisions and contingencies; revenue; grants, borrowing costs Share based payment; impairment of assets; employees benefits; income tax Foreign currency translation; hyperinflation; events after the end of the reporting period; related party disclosures Service concession arrangements; agriculture; retirement benefit plans; heritage assets; public benefit entities; funding commitments; extractive industries; financial institutions; incoming resources from non-exchange transactions

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 Corporate Finance Law written by Louise Gullifer and published by Bloomsbury Publishing. This book was released on 2015-10-22 with total page 931 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this acclaimed book continues to provide a discussion of key theoretical and policy issues in corporate finance law. Fully updated, it reflects developments in the law and the markets in the continuing aftermath of the Global Financial Crisis. One of its distinctive features is that it gives equal coverage to both the equity and debt sides of corporate finance law, and seeks, where possible, to compare 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 analyses the present law critically so as to enable the reader to understand the difficulties, risks and tensions in this area of law, and the attempts made by the legislature and the courts, as well as the parties involved, to deal with them. This book will be of interest to practitioners, academics and students engaged in the practice and study of corporate finance law.

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 1597 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 New UK GAAP Supplement 2016 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-12-14 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: New UK GAAP Supplement 2016 complements our existing publication, EY's New UK GAAP 2015 and provides a comprehensive guide to the changes made to the new UK accounting standards since August 2014, particularly: The amendments to FRSs 100, 101 and 102 published in July 2015, which include the ability to use IFRS-style primary financial statements; The new accounting regime for Small Entities using FRS 102; and FRS 104 – Interim Financial Reporting New UK GAAP 2015 and the New UK GAAP Supplement 2016 are an essential tool for anyone applying, interpreting, regulating, studying or teaching the new accounting standards. Written by financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the recent changes to the new accounting standards, most of which are mandatory for periods beginning on or after 1 January 2016, as well as the new requirements for Small Entities and those preparing interim financial statements, and will prove invaluable in implementing these new requirements. It also addresses the related UK Companies Act and relevant statutory instrument changes, as well as providing practical worked examples. Also available is International GAAP® 2016 – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.

Download or read book Law in Northern Ireland written by Brice Dickson and published by Bloomsbury Publishing. This book was released on 2023-06-30 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook presents an engaging and thorough examination of the law in Northern Ireland. It guides students through the evolution of law-making, the legislative process, courts, and case law and presents a clear overview of the fundamental rules and principles of international law, public law, criminal law, and private law. It contextualises the myriad legal institutions operating in the jurisdiction, sets out how criminal and civil proceedings work in practice, and provides useful information on how people become lawyers, what lawyers actually do once they become qualified, and how the legal system is funded. The appendices set out sample sources of law so that readers can familiarise themselves with what is involved in handling legal documents. This edition has been updated following recent legal developments in Northern Ireland including the 'New Decade, New Approach' agreement of 2020 and the different elements of the power-sharing government, such as the proposed Languages Bill and the Northern Ireland (Ministers, Elections and Petitions of Concern) Bill. It explains the effect of Brexit, in particular the new concept of 'retained EU law' and the effect of the Ireland / Northern Ireland Protocol to the EU-UK Withdrawal Agreement. Setting out the implications of the recent UK-wide reviews of administrative law and the Human Rights Act for Northern Ireland, the book examines the work of the shadow Civil Justice Council and Family Justice Board and looks at the latest developments in the reform of abortion law. It explores new Assembly legislation that addresses the use of committal proceedings in criminal cases, the protection afforded to victims of domestic violence, and the rights of other victims, for example in relation to compensation for victims and survivors of the troubles and the appointment of an interim Victims of Crime Commissioner.