# The Registered Housing Associations (Accounting Requirements) Order 1988, Paragraph 1


All amounts shown in the balance sheet for the balance sheet date shall be accompanied by the corresponding amounts for the preceding balance sheet date (if any).

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Source: https://www.legislation.gov.uk/uksi/1988/395/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1988/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.