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 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2015 which were laid before Parliament and published on 26th January 2015 (ISBN 9780111127896) and subsequently withdrawn on 23rd February 2015.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 Superseded by 2015/980 (ISBN 9780111136133) issued 01/04/15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 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 Unlocking Company Law written by Susan McLaughlin and published by Routledge. This book was released on 2018-07-11 with total page 899 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 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 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 Company Law written by Brenda Hannigan and published by Oxford University Press, USA. This book was released on 2016 with total page 855 pages. Available in PDF, EPUB and Kindle. Book excerpt: Employing a practical and contextual approach, this student textbook covers developments in the self-regulation of corporate governance, which is becoming global due to the activities of the OECD and World Bank.
Download or read book Business Law 2015 2016 written by J. Scott Slorach and published by Oxford University Press, USA. This book was released on 2015 with total page 353 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 relevant material students need to understand the latest legal developments affecting business law transactions. Coverage of the Companies Act 2006 is fully integrated and given prominence, mirroring the emphasis that business law courses place on this central piece of legislation. Additional emphasis has been placed on taxation and business accounts. Examples are used throughout the manual enabling students to contextualise their learning effectively. Extensive and updated statutory references allow students both to cross-reference 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. Online Resource Centre A free Online Resource Centre provides a range of Student Learning Activities which guide students through scenarios based on topics in the book. Three additional online chapters are also available covering: - Competition law in the European Union and the United Kingdom. - The right of establishment, the right to provide services, and the free movement of goods. - Business contracts - agency or distributorship agreements.
Download or read book Business Law written by and published by Oxford University Press. This book was released on 2022-06-27 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. 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. Digital formats and resources This edition is available for students and institutions to purchase in a variety of formats. - Access to a digital version of this book comes with every purchase to enable a more flexible learning experience--12 months' access to this title on Oxford Learning Link will be available from 15 July 2022. Access must be redeemed by 1 August 2024.
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 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 Ashton Reid on Clubs and Associations written by David Ashton and published by Bloomsbury Publishing. This book was released on 2020-11-27 with total page 785 pages. Available in PDF, EPUB and Kindle. Book excerpt: The diversity and complexity of the legal issues that can arise in the course of the activities of a club, society or association present numerous questions for those advising and managing those bodies for which they need guidance. Problems range from the interpretation of rules to anti-discrimination legislation. Legal issues can span alcohol licensing, charities, company law, employment law, expulsion procedures, litigation, meetings, promotion of lotteries, property law and taxation. This is the definitive guide to the legal framework within which clubs, societies and associations operate, bringing together the various strands of law (including new case law and recent legislation) to provide practical legal advice for these bodies, their advisers and officers. The work includes a full set of model rules as well as other useful material in the Appendices.
Download or read book Business Law 2014 2015 written by J. Scott Slorach and published by Oxford University Press, USA. This book was released on 2014 with total page 353 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 relevant material students need to understand the latest legal developments affecting business law transactions. Coverage of the Companies Act 2006 is fully integrated and given prominence, mirroring the emphasis that business law courses place on this central piece of legislation. Additional emphasis has been placed on taxation and business accounts. Examples are used throughout the manual enabling students to contextualize their learning effectively. Extensive and updated statutory references allow students both to cross-reference 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. Online Resource Centre A free Online Resource Centre provides a range of Student Learning Activities which guide students through scenarios based on topics in the book. Three additional online chapters are also available covering: - Competition law in the European Union and the United Kingdom. - The right of establishment, the right to provide services, and the free movement of goods. - Business contracts - agency or distributorship agreements.
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 Principles of Corporate Finance Law written by EILAS. FERRAN and published by Oxford University Press. This book was released on 2023-09-27 with total page 705 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate finance theory seeks to understand how incorporated firms address the financial constraints that affect their investment decisions. This is achieved by using varied financial instruments that seek to give holders different claims on the firm's assets. Recent scholarship in this area has highlighted the critical importance of the legal environment in explaining the choices that companies make about their capital structure. This book combines company law, capital markets law, and aspects of commercial and insolvency law to give readers a detailed understanding of the legal and regulatory issues relating to corporate finance. Informed by insights from theoretical and empirical work, the book examines from a legal perspective the key elements of corporate financing structures and capital markets in the UK. The authors' practical experience of transactions and regulatory issues ensures that thorough scholarly inquiry and critical reflection are complemented by an assured understanding of the interface between legal principles and rules as they are documented and in their actual operation. Key developments covered in this third edition include the post-Brexit adaptation of UK company law and capital market regulation, important new cases on parent company liability in tort, creditor-facing duties of directors, issuer and director liability for misleading statements to the market, alternatives to public market financing, and recent changes in the practice of debt finance.
