The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 No. 1913

SCHEDULE 1 NON-IAS INDIVIDUAL ACCOUNTS

PART 3 NOTES TO THE ACCOUNTS

Information supplementing the profit and loss account

Sums denominated in foreign currencies

68.  Where any sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet format or profit and loss account formats, the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up) must be stated.