C1SCHEDULE 1COMPANIES ACT INDIVIDUAL ACCOUNTS
Annotations:
Modifications etc. (not altering text)
PART 2ACCOUNTING PRINCIPLES AND RULES
SECTION DFAIR VALUE ACCOUNTING
The fair value reserve41
1
The fair value reserve must be adjusted to the extent that the amounts shown in it are no longer necessary for the purposes of paragraph 40(3) or (4).
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)