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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: