Statement of recommended practice accounting by limited liability partnerships

Statement of recommended practice accounting by limited liability partnerships - 2nd ed. - London CCAB 2006 - CCAB Statement of Recommended Practice .

Introduction -- The contents of the annual report and financial statements -- The application of generally accepted accounting practice to limited liability partnerships -- Members' remuneration and interests -- Retirement benefits -- Taxation -- Revenue recognition - stocks and long-term contracts -- Business combinations and group accounts -- Provisions and other implications of FRS 12 -- Related parties -- Compliance statement -- Effective date

Sets out revisions to financial reporting requirements that apply to Limited Liability Partnerships incorporated in Great Britain under the Limited Liability Partnerships Act 2000 that report under UK GAAP.

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FINANCIAL REPORTING STANDARD 12
LIMITED LIABILITY PARTNERSHIPS ACT 2000
CCAB STATEMENT OF RECOMMENDED PRACTICE


GREAT BRITAIN

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