# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 19: Accounting principles


All income and charges relating to the financial year to which the accounts relate are to be taken into account, without regard to the date of receipt or payment.

---
Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/3/paragraph/19 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.