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Vol 21 No 10 Oct/Nov 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Accounts and Audit of Limited Liability Partnerships 4th ed isbn 9781847669919

Accounts and Audit of Limited Liability Partnerships 3rd ed


ISBN13: 9781847665034
New Edition ISBN: 9781847669919
Previous Edition ISBN: 9781845928100
Published: December 2009
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



This popular guide outlines how to apply the very latest UK accounting standards to limited liability partnerships. Whether you already advise an LLP, or your clients are considering becoming one, it will ensure complete legal compliance and accountancy precision. The authors, both accountancy experts, consider the accounting implications arising from the use of LLPs in a wide range of sectors.

The Companies Act 2006 as implemented through the various 2008 LLP Regulations highlighted a number of practical issues and accounting requirements for LLPs. Accounts and Audits of Limited Liability Partnerships 3rd edition takes you through the new requirements using practical tips and best practice principles. The legislation covered includes The Companies Act 2006, the various 2008 LLP Regulations and the latest Statement of Recommended Practice.

Accountants and tax advisers will benefit from:

  • Specialist guidance covering all aspects of an LLP
  • How to apply the latest accounting standards
  • Invaluable information on the key company law and taxation issues
  • Access to commentary and advice from two of the UK’s leading LLP specialists
  • Examples that demonstrate exactly ‘how to’

Subjects:
Partnership Law, Accounting
Contents:
The law and practice of limited liability partnerships
General accounting requirements amd the LLP SORP
The LLP and auditor relationships
The audit process and auditing standards
Remuneration of members and employees, division of profit and members balances
Retirement benefits
Taxation
Revenue recognition and work in progress
Business contributions
Provisions
Related parties
Going concerns
Other accounting standards
The transition from partnership to LLP