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Part 2 ACCOUNTING PRINCIPLES AND RULES

United Kingdom

  1. SECTION AACCOUNTING PRINCIPLES
  2. SECTION BHISTORICAL COST ACCOUNTING RULES
  3. Fixed assets
  4. Miscellaneous and supplementary provisions
  5. SECTION CALTERNATIVE ACCOUNTING RULES
  6. SECTION DFAIR VALUE ACCOUNTING

Notes on Schedule 1

Modifications

C1

Sch. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 3(2), Sch. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 34-41)