Versions

 

387. Individual accounts: applicable accounting framework

Past version: effective from 21/10/2015 - 20/10/2015
To view other versions open the versions tab on the right

(1) An LLP's individual accounts shall be prepared in accordance with international accounting standards ("IAS individual accounts").
(2) The Board may make rules prescribing (i) the circumstances in which other accounting standards may be adopted for the purpose of preparing an LLP's individual accounts and (ii) the other accounting standards which may be so adopted.