Paragraph 20A Accounting principlesF1
The opening balance sheet for each financial year shall correspond to the closing balance sheet for the preceding financial year.
Annotations
Textual amendments
- F1
Sch. 3 para. 20A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 35(2)(c) (with reg. 3)