PART 9ACCOUNTS F2AND REPORTS: SUPPLEMENTARY PROVISIONS
Annotations:
Amendments (Textual)
Accounting standardsF125
Section 464 applies to LLPs, modified so that it reads as follows—
Accounting standards464
1
In this Part “accounting standards” means statements of standard accounting practice issued by the Financial Reporting Council Limited.
2
References in this Part to accounting standards applicable to an LLP's annual accounts are to such standards as are, in accordance with their terms, relevant to the LLP's circumstances and to the accounts
Words in Pt. 9 heading inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 23