Описание: This book, first published in 1954, analyses the history of the world`s oldest accountancy body. Chapters cover the history of Scottish accountants from the earliest times; the position of the accountant in commerce, industry or government service; and the training and examination of accountants.
Описание: This book, first published in 1995, presents a convenient resource which contains a cross-section of education issues, topics and biographies, identified with the acceptance and development of Certified Public Accountancy in New York State, USA.
Автор: Storrar Colin Название: The Accountant`s Magazine: An Anthology ISBN: 0367533391 ISBN-13(EAN): 9780367533397 Издательство: Taylor&Francis Рейтинг: Цена: 15312.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1986, contains a series of articles from The Accountants` Magazine from the early years of the twentieth century. Careful selection of the articles for this volume mean that there are often contrasting pairs of articles on the same subject, providing a neat summation of any debate on the topic.
Автор: Grant, Julia Название: The New York State Society of Certified Public Accountants ISBN: 0367495929 ISBN-13(EAN): 9780367495923 Издательство: Taylor&Francis Рейтинг: Цена: 17609.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1995, presents a convenient resource which contains a cross-section of education issues, topics and biographies, identified with the acceptance and development of Certified Public Accountancy in New York State, USA.
Описание: This book presents a series of researched biographies of professional accountants whose immigration and subsequent careers in the United States greatly influenced the Early American public accountancy profession.
Автор: Garrett A. a. Название: History of the Society of Incorporated Accountants 1885-1957 ISBN: 0367535327 ISBN-13(EAN): 9780367535322 Издательство: Taylor&Francis Рейтинг: Цена: 5358.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1984, is concerned with the main policies of the Society, its leading personalities, its organisation, and the general will of its body of Members. It also focuses on economic and business affairs, legislation and constitutional development.
Автор: Stewart Jas C. Название: Pioneers of a Profession: Chartered Accountants to 1879 ISBN: 0367532565 ISBN-13(EAN): 9780367532567 Издательство: Taylor&Francis Рейтинг: Цена: 5051.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1986, analyses the lives and careers of the founding members of the Institute of Chartered Accountants of Scotland. This book provides valuable insights for the accounting historian on the backgrounds, education, work styles and integrity of those early accountants.
Описание: This book, first published in 1984, collects papers published in various Transactions of the Chartered Accountants Students` Societies of Edinburgh and Glasgow. Many of these lectures were given by eminent accountants from throughout the UK, and soon the activities of the Societies extended beyond lectures.
Автор: Simon Salzedo QC, Tony Singla Название: Accountants` Negligence and Liability ISBN: 1526512459 ISBN-13(EAN): 9781526512451 Издательство: Bloomsbury Academic Рейтинг: Цена: 31680.00 р. Наличие на складе: Нет в наличии.
Описание: An in-depth practical work covering all the main areas of accountants’ legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants’ negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals.
The second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims.
It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases.
The following important developments and case law are included:
- The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants’ case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610
- AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital
- The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton
- Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss
- Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton
- The effect of the Supreme Court’s decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor’s counterclaims and the illegality defence
- The controversial High Court decision on accountants’ conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30
- Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm)
- First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability
- Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser’s contractual time bar was construed
- Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail
- Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256
- Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC’s rules and schemes
Автор: Stewart Jas C. Название: Pioneers of a Profession: Chartered Accountants to 1879 ISBN: 0367532557 ISBN-13(EAN): 9780367532550 Издательство: Taylor&Francis Рейтинг: Цена: 16843.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1986, analyses the lives and careers of the founding members of the Institute of Chartered Accountants of Scotland. This book provides valuable insights for the accounting historian on the backgrounds, education, work styles and integrity of those early accountants.
Описание: This book, first published in 1988, contains the complete account of the Seventh International Congress of Accountants in 1957. Featuring analysis of the modernisation of accounting, public accountants and internal auditing, among others, this is a valuable research book on the development of the profession.
Автор: The Institute of Chartered Accountants of Scotland Название: A History of the Chartered Accountants of Scotland ISBN: 0367511886 ISBN-13(EAN): 9780367511883 Издательство: Taylor&Francis Рейтинг: Цена: 16843.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book, first published in 1954, analyses the history of the world`s oldest accountancy body. Chapters cover the history of Scottish accountants from the earliest times; the position of the accountant in commerce, industry or government service; and the training and examination of accountants.
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