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Fundamentals of Accounting for Lawyers (Legal Accounting)
12-Jul-2021
By: Dr. Hussam Addin Ahmad Khalil – IASCA Member
The book presents a scientific approach that combines science, knowledge and practical experience in accounting for lawyers and jurists for more than three decades. The book explains and presents the academic subject with a simple language to make the understanding and use of its content easier for researchers and scholars.
The book helps lawyers, judges and jurists discuss the reports they submit to courts and enhances the level of knowledge about the accounting issues they face in dispute settlement, filing lawsuits before courts, or while discussing witnesses and others. This book provides real linkages between the issues of those working in the legal field and the issues of the auditing, accounting and taxes disciplines.
The book elaborates on the discussions of income and sales tax laws to facilitate the litigation process before the income tax court as well as other courts. The book also addresses these issues to help lawyers in the discussions that are conducted in the general meetings of companies of all types. The various accounting and financial processes based on the companies law, which the lawyers and judges handle on a daily basis, were also addressed in this book.
The scientific material of the book was divided into some perspectives as follows:
(1) The First Perspective: The theoretical perspective, which presents an introduction to the subject and paves the road for practical applications.
(2) The Second Perspective: The practical part is represented through practical cases and examples.
(3) The Third Perspective: The legal perspective, This perspective links the Jordanian law and accounting and auditing disciplines. Accounting could never be practiced away from the Jordanian Companies’ Law which contains legal provisions that should be applied by accountants.
This book is based on scientific references such as:-
(1) The IFRS book issued by the IFRS Foundation.
(2) The Jordanian Income Tax Law No. 34 for 2014 and the amendments thereof.
(3) The Jordanian Income Tax Law No. 6 for 1994 and the amendments thereof along with the regulations and instructions issued based on the Law.
(4) The Jordanian Companies Law No. 22 for 1997 and the amendments thereof.
(5) The book titled Applications in income and sales tax accounting according to IFRS and IAS - by Hossam Addin Ahmad Khalil and Wasfi Hussien Al-Tarawneh.
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