- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Small Limited Liability Partnerships (Accounts) Regulations 2008.
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PART 1 GENERAL RULES AND FORMATS
1A.(1) Where appropriate to the circumstances of an LLP ’s...
1C.So far as is practicable, the following provisions of this...
2.(1) Where in accordance with paragraph 1(1) an LLP's balance...
2A.Where in accordance with paragraph 1(1A) an LLP ’s balance...
4.(1) Where the special nature of the LLP's business requires...
5.(1) Subject to sub-paragraph (2), the members must not include...
6.Every profit and loss account other than one prepared by...
8.Amounts in respect of items representing assets or income may...
9.The members of the LLP must, in determining how amounts...
SECTION B THE REQUIRED FORMATS FOR THE ACCOUNTS OF LLPS OTHER THAN MICRO-ENTITIES
SECTION C THE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES
PART 2 ACCOUNTING PRINCIPLES AND RULES
NON-IAS ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES
PART 1 FORM AND CONTENT OF NON-IAS GROUP ACCOUNTS
2.(1) The consolidated balance sheet and profit and loss account...
4.Any differences of accounting rules as between a parent LLP's...
5.Amounts that in the particular context of any provision of...
8.An acquisition must be accounted for by the acquisition method...
10.The conditions for accounting for an acquisition as a merger...
11.(1) Where an LLP adopts the merger method of accounting,...
13.(1) The following information with respect to acquisitions taking place...
15.Where during the financial year there has been a disposal...
16.The information required by paragraph 13, 14 or 15 need...
16A.Where an acquisition has taken place in the financial year...
20.(1) The interest of an undertaking in an associated undertaking,...
24.Financial information about subsidiary undertakings not included in the consolidation
29.(1) There must also be stated— (a) the aggregate amount...
30.(1) The information required by paragraphs 31 and 32 must...
32.(1) There must also be stated— (a) the aggregate amount...
35.Construction of references to shares held by parent LLP or group
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