# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 11: General accounting requirements


All income and expenditure relating to the period of account shall be taken into account without regard to the date of receipt or payment.

---
Source: https://www.legislation.gov.uk/uksi/1999/1073/article/11 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.