Paragraph 12
Accounting policies F1and measurement bases must be applied consistently within the same accounts and from one financial year to the next.
Annotations
Textual amendments
- F1
Words in Sch. 1 Pt. 2 Section A para. 12 inserted (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), 37(a)