Legal issues for accountants and auditors advising business entities / Charles A. Borek.

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"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 busine...

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Bibliographic Details
Uniform Title:Accounting policy & practice series ; 5512.
Main Author: Borek, Charles A.
Corporate Author: Bureau of National Affairs (Arlington, Va.)
Language:English
Published: [Arlington, Va.] : Bureau of National Affairs, ©2010-
Series:Accounting policy & practice series ; 5512.
Subjects:
Commercial law > United States.
Business enterprises > Law and legislation > United States.
Corporations > Accounting > Law and legislation > United States.
Online Access:
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Format: Electronic Website
Contents:
  • Detailed analysis. The relevant legal environment
  • The fundamental components of business law: contracts, agency, and property
  • Entity formation and existence
  • Operations of a business enterprise
  • Assets
  • Debts and obligations
  • Legal principles affecting the accounting for equity
  • Entity governance
  • Dissolution, sale, and other forms of termination
  • The dispute resolution process
  • Working papers.