# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 14: Accounting principles


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

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.