# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 15: Accounting principles


In determining the aggregate amount of any item, the amount of each individual asset or liability that falls to be taken into account must be determined separately.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.