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Statement of recommended practice accounting by limited liability partnerships

By: Language: English Series: CCAB Statement of Recommended PracticePublication details: London CCAB 2006Edition: 2nd edISBN:
  • 1841524131
Subject(s): LOC classification:
  • 657.92 $2 18
Online resources:
Partial contents:
Introduction -- The contents of the annual report and financial statements -- The application of generally accepted accounting practice to limited liability partnerships -- Members' remuneration and interests -- Retirement benefits -- Taxation -- Revenue recognition - stocks and long-term contracts -- Business combinations and group accounts -- Provisions and other implications of FRS 12 -- Related parties -- Compliance statement -- Effective date
Summary: Sets out revisions to financial reporting requirements that apply to Limited Liability Partnerships incorporated in Great Britain under the Limited Liability Partnerships Act 2000 that report under UK GAAP.

Introduction -- The contents of the annual report and financial statements -- The application of generally accepted accounting practice to limited liability partnerships -- Members' remuneration and interests -- Retirement benefits -- Taxation -- Revenue recognition - stocks and long-term contracts -- Business combinations and group accounts -- Provisions and other implications of FRS 12 -- Related parties -- Compliance statement -- Effective date

Sets out revisions to financial reporting requirements that apply to Limited Liability Partnerships incorporated in Great Britain under the Limited Liability Partnerships Act 2000 that report under UK GAAP.