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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
Schedule 2
Part 2

Chapter SECTION D FAIR VALUE ACCOUNTING

Original text. Later amendments are not shown.

44Inclusion of financial instruments at fair value
45Determination of fair value
46Hedged items
47Other assets that may be included at fair value
48Accounting for changes in value
49The fair value reserve
50Assets and liabilities denominated in foreign currencies
51Assets and liabilities denominated in foreign currencies

Chapter SECTION D

Legislation: The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
Citation: Draft 2008, ISBN 9780110806303, chapter section d
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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