# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 23: Current assets


Subject to paragraph 24, the amount to be included in respect of any current asset must be its purchase price or production cost.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/1/paragraph/23 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.