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Chapter 2: General accounting requirements and the LLP SORP

Accounts and Audit of Limited Liability Partnerships

Author:
Steve Collings
Publisher:
Bloomsbury Professional
Edition:
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
1 Statutory provisions 2 Requirements to keep accounting records 3 Accounting reference dates and accounting periods 4 Form and content of accounts 5 The members’ report 6 Statement of recommended practice – accounting by limited liability partnerships 7 Groups 8 Approval, publication and filing of accounts 9 Special provisions applicable to small LLPs 10 FRS 102 , Section 1A Small Entities 11 Abridged and adapted financial statements 12 Filing requirements for small LLPs 13 Provisions applicable to medium-sized LLPs 14 International financial reporting standards and interaction with UK GAAP Energy and carbon report ...

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