# The Overseas Companies Regulations 2009, Paragraph 18


The institution must include in the statement of accounting policies—
(a) the measurement basis (or bases) used in preparing the accounts; and
(b) any other accounting policies used that are relevant to an understanding of the accounts.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/6/paragraph/18 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-6/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.