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Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 [SI 2008 No. 1913]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of accounts (regs. 3-6)Regulation 3 Non-IAS individual accountsRegulation 4 Medium-sized LLPs: exemptions for non-IAS individual accountsRegulation 5 Information about related undertakings (non-IAS or IAS individual or group accounts)Regulation 6 Non-IAS group accountsPart 3 Interpretation (reg. 7)Regulation 7 General interpretationPart 4 Review (reg. 8)Regulation 8 ReviewSchedule 1 Non-IAS individual accountsSchedule 1, Part 1 General rules and formatsSchedule 1, Part 1, Section A General rules (paras. 1-9A)Schedule 1, Part 1, Section B The required formats for accountsSchedule 1, Part 2 Accounting principles and rulesSchedule 1, Part 2, Section A Accounting principles (paras. 10-15A)Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)Schedule 1, Part 3 Notes to the accounts (paras. 42-70B)Schedule 1, Part 4 Special provision where LLP is a parent LLP or subsidiary undertaking (para. 71)Schedule 2 Information on related undertakings required whether preparing non-IAS or IAS accountsSchedule 2, Part 1 Provisions applying to all LLPs (paras. 1-7)Schedule 2, Part 2 LLP not required to prepare group accounts (paras. 8-12)Schedule 2, Part 3 LLP required to prepare group accounts (paras. 13-19)Schedule 3 Non-IAS group accounts (paras. 1-22A)Schedule 4 General interpretationSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 17 July 2008

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

Introductory Text
Part 1 Introduction (regs. 1-2)
Regulation 1 Citation and interpretation
Regulation 2 Commencement and application
Part 2 Form and content of accounts (regs. 3-6)
Regulation 3 Non-IAS individual accounts
Regulation 4 Medium-sized LLPs: exemptions for non-IAS individual accounts
Regulation 5 Information about related undertakings (non-IAS or IAS individual or group accounts)
Regulation 6 Non-IAS group accounts
Part 3 Interpretation (reg. 7)
Regulation 7 General interpretation
Part 4 Review (reg. 8)
Regulation 8 Review
Schedule 1 Non-IAS individual accounts
Schedule 1, Part 1 General rules and formats
Schedule 1, Part 1, Section A General rules (paras. 1-9A)
Schedule 1, Part 1, Section B The required formats for accounts
Schedule 1, Part 2 Accounting principles and rules
Schedule 1, Part 2, Section A Accounting principles (paras. 10-15A)
Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)
Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)
Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)
Schedule 1, Part 3 Notes to the accounts (paras. 42-70B)
Schedule 1, Part 4 Special provision where LLP is a parent LLP or subsidiary undertaking (para. 71)
Schedule 2 Information on related undertakings required whether preparing non-IAS or IAS accounts
Schedule 2, Part 1 Provisions applying to all LLPs (paras. 1-7)
Schedule 2, Part 2 LLP not required to prepare group accounts (paras. 8-12)
Schedule 2, Part 3 LLP required to prepare group accounts (paras. 13-19)
Schedule 3 Non-IAS group accounts (paras. 1-22A)
Schedule 4 General interpretation
Signature
Explanatory Note
Explanatory Memorandum
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