Legal issues for accountants and auditors advising business entities
By: by Charles A. Borek
Contributors: Tax Management Inc
Series: Accounting policy & practice portfolios -- portfolio 5512
Publisher: Tax Management
Published: 2010
Place of publication: Arlington, VA
Language: eng
Subjects: Accounting; Business enterprises; Law and legislation; Corporations
Description: "This Portfolio discusses and analyzes legal issues from the standpoint and background of accountants and auditors, outlining the basic legal concepts that impact accounting and the services accountants provide. The work seeks primarily to provide a basic understanding of the legal context of business and accounting decisions and to foster coordination and cooperation among lawyers, accountants, and auditors who advise business entities, other organizations, and their owners"--P. iii.
Notes: Includes bibliographical references (p. C1-C20).
Table of contents: title: The relevant legal environment; title: The fundamental components of business law: contracts, agency, and property; title: Entity formation and existence; title: Operations of a business enterprise; title: Assets; title: Debts and obligations; title: Legal principles affecting the accounting for equity; title: Entity governance; title: Dissolution, sale, and other forms of termination; title: The dispute resolution process.