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PART 1 GENERAL RULES AND FORMATS
2.(1) Where in accordance with paragraph 1 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...
8.Amounts in respect of items representing assets or income may...
9.The members of the LLP must, in determining how amounts...
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...
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