TY - BOOK AU - Holgate,Peter TI - Accounting principles for lawyers T2 - Law practitioner series SN - 0521607221 (hardback) PY - 2006/// CY - Cambridge [England], New York PB - Cambridge University Press KW - Accounting KW - United Kingdom KW - Standards KW - Wales KW - Law and legislation KW - England N1 - Includes index; 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 ER -