CCH Preparing Accounts for LLPs 2014-15

A new edition of this popular guide to preparing accounts for LLPs concentrating, as usual, on the small LLP requirements and updated with any progress on the micro-entity regime. LLP accounts regularly present problems for staff and partners when trying to apply their knowledge of company accounts to this specialist area. This book helps to make sure you don’t fall foul of the complex requirements such as those on the members’ interest note and debt/equity disclosures.

The guide takes a practical approach, stripping away unnecessary complexities with checklists and model sample accounts to help you in preparing accounts. The book is aimed at both accountants advising LLP clients or finance professionals within LLPs.

This book will cover:

• An introduction to limited liability partnerships
• The legal framework for accounts
• Accounting provisions and standards
• Qualifying as a small LLP and small LLP exemptions
• Sample contents of small, medium and large LLP accounts
• Group Accounts
• LLP SORP and disclosure checklists
• Example accounts