Bloomsbury Professional's Company Law Guide 2017
Bloomsbury Professional (Verlag)
9781526505248 (ISBN)
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Key areas covered by the book include:
* the new four-fold classification of companies for accounting purposes;
* micro companies - the new regime;
* consolidation of financial statements - key changes;
* disclosures in financial statements - key changes;
* the new rules regarding payments to governments;
* the shrinking exemption from filing financial statements for unlimited companies;
* changes to the definition of "external companies";
* changes to the s 357 guarantee;
* a comprehensive round-up of the non-accounting amendments to the Companies Act 2014; and
* the obligations imposed on relevant entities and beneficial owners by the European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2016
The chapters in this book comprise expanded versions of the papers given in Bloomsbury Professional's Companies (Accounting) Act 2017 & Beneficial Ownership Regulations seminar (October 2017).
This title is included in Bloomsbury Professional's Irish Company and Commercial Law online service.
Dr Thomas B. Courtney BA, LLB, LLD is Head of the Company Compliance and Governance Practice and a Partner in the Corporate Group at Arthur Cox. He is also Chairperson of the Company Law Review Group and has written and edited many books for Bloomsbury Professional. Úna Curtis is Director in the Department of Professional Practice of KPMG and member of KPMG International Standards Group.
Chapter 1 Overview of the Companies (Accounting) Act 2017
Chapter 2 The Four-Fold Classification of Companies for Accounting Purposes
Chapter 3 The New Financial Reporting Regime for Small Companies
Chapter 4 The New Financial Reporting Regime for Micro Companies
Chapter 5 Unlimited Companies: Changes to the Exemption from Filing Financial Statements
Chapter 6 The New Definition of External Company and the Consequences
Chapter 7 Key Changes to the Law on Consolidation of Financial Statements
Chapter 8 Key Changes to the Disclosures in Financial Statements of Medium and Large Companies
Chapter 9 Changes to the Section 357 Guarantee
Chapter 10 The New Rules Regarding Payments to Governments
Chapter 11 Miscellany of Amendments to the Companies Act 2014
Chapter 12 The Beneficial Ownership Regulations
Appendices
Appendix A: Schedule 5 to the Companies Act 2014
Appendix B: Schedule 3A.10 – Applicable formats
Appendix C: Small Companies Regime
Appendix D: Comparison of Schedules 3, 3A and 3B
Appendix E: Comparison of Schedules 4 and 4A
Appendix F: Definition of Subsidiary
Appendix G: Extract from Application Guidance on IFRS 10 regarding identifying an agent
Appendix H: Sample Beneficial Ownership Register
Appendix I: Sample Regulation 6 Notice
Appendix J: Sample Regulation 8 Notice
Appendix K: Sample Regulation 10 Notice
Appendix L: European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2016
| Erscheinungsdatum | 26.04.2018 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Wirtschaftsrecht ► Bank- und Kapitalmarktrecht | |
| ISBN-13 | 9781526505248 / 9781526505248 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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