Transcription of Statement of Recommended Practice Accounting …
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Statement of Recommended Practice Accounting …
Statement of Recommended Practice Accounting by limited liability Partnerships Effective for periods commencing on or after 1 January 2015 and for any earlier periods in which a limited liability partnership (LLP) chooses to adopt FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland or the Financial Reporting Standard for Smaller Entities (FRSSE) (effective 1 January 2015) 15 July 2014 2 CONTENTS Paragraphs Preface Background to the Statement of Recommended Practice (SORP) CCAB Steering Group and Working Party Review of the SORP Future editions of the SORP Note on legal issues Statement by the Financial Reporting Council (FRC) Introduction Accounting requirements 1 Scope and objectives 2 3 Measurement 4
Statement of Recommended Practice . Accounting by Limited Liability Partnerships. Effective for periods commencing on or after 1 January 2015 and for any earlier periods in which aLimited Liability
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