# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Paragraph 3: Disclosure of accounting policies


The accounting policies adopted by the LLP in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the LLP must be stated (including such policies with respect to the depreciation and diminution in value of assets).

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.