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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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Accounts and Audit of Limited Liability Partnerships 4th ed

ISBN13: 9781847669919
New Edition ISBN: 9781784517526
Previous Edition ISBN: 9781847665034
Published: October 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £95.00

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Accounts and Audit of Limited Liability Partnerships, 4th edition provides comprehensive guidance on how to apply UK GAAP to limited liability partnerships and takes readers through all the new requirements for LLP accounting as a result of the implementation of FRS 102. This will be effective for accounting periods beginning on or after 1 January 2015 and earlier, if an entity chooses early adoption of FRS 102.

Accounts and Audit of Limited Liability Partnerships fully updated in line with SORP requirements to ensure that advisers are up to speed with all requirements in this complex area. It includes sets of pro-forma accounts (in particular in relation to the new SORP) for both groups and single LLPs and uses practical tips, worked examples and best practice principles throughout to ensure understanding.

Accountants and tax advisers will not only benefit from specialist guidance covering all aspects of an LLP but the book also includes invaluable information on the key company law and taxation issues.

Covers the following legislation and case law:

  • Limited Liability Partnership Act 2000;
  • Companies Act 2006;
  • 2008 and 2009 LLP Regulations;
  • Statement of Recommended Practice ‘Accounting by Limited Liability Partnerships’ 2014.

Partnership Law, Accounting
Chapter 1: The law and practice of limited liability partnerships
Chapter 2: General accounting requirements and the LLP SORP
Chapter 3: The LLP and auditor relationship
Chapter 4: The audit and auditing standards
Chapter 5: Accounting for members’ interests and remuneration – principles
Chapter 6: Accounting for members’ interests and remuneration – practical considerations
Chapter 7: Revenue recognition and work in progress
Chapter 8: Taxation
Chapter 9: Other accounting standards
Chapter 10: Going concern
Chapter 11: Consolidated accounts
Chapter 12: Business combinations
Chapter 13: The transition from partnership to LLP
Appendix 1: LLP pro forma accounts – Group
Appendix 2: LLP pro forma accounts – single LLP