Accounts and Audit of Limited Liability Partnerships gives
comprehensive guidance on how to apply UK GAAP to limited liability
partnerships and takes readers through all the requirements for LLP
accounting as a result of the implementation of FRS 102 and the
revised LLP SORP. The book includes sets of pro-forma accounts (in
particular in relation to the LLP 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. Accounts
and Audit of Limited Liability Partnerships has been updated to
include: The new LLP Regulations; The FRC's Amendments to FRS 105 -
Limited Liability Partnerships and Qualifying Partnerships; The
revised LLP SORP to reflect amendments to FRS 105; Practical
examples and best practice tips written from a real-life
perspective; New chapter dedicated to micro-entity LLPs; Pro forma
accounts for both groups and single LLPs.
General
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