# The Charities Accounts (Scotland) Regulations 2006, Paragraph 7


Where that corresponding amount is not comparable with the amount to be shown for the item in question in respect of the financial year to which the statement of financial activities or balance sheets relates, the former amount shall be adjusted.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.