Holgate, Peter,  1953- <br/><br/>
Accounting principles for lawyers / 
Peter Holgate 
 - Cambridge [England] ;  New York :  Cambridge University Press,  2006 
 - xv, 209 p. :  ill. ;  23 cm. 
 - Law practitioner series .
<br/><br/> Includes index 
<br/><br/>Introduction -- UKGAAP and international harmonisation -- The legal framework for accounting -- Substance over form -- The accounting profession and the regulatory framework for accounting and auditing --  Communicating accounting information -- Current trends in accounting -- Individual entity accounts and consolidated accounts -- Mergers and acquisitions --  Interaction of accounting with tax -- Assets -- Liabilities -- Leases -- Pensions -- Financial instruments, including capital instruments -- Realised and distributable profits -- Disclosures in published accounts -- Use of financial information in contracts and agreements 
<br/><br/><label>ISBN: </label>0521607221 (hardback) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting--United Kingdom<br/>Accounting--Standards--United Kingdom<br/>Accounting--Wales<br/>Accounting--Law and legislation--England<br/>Accounting--Law and legislation--Wales