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

SCHEDULE 1 U.K. NON-IAS INDIVIDUAL ACCOUNTS

PART 2 U.K. ACCOUNTING PRINCIPLES AND RULES

SECTION A U.K. ACCOUNTING PRINCIPLES

14.  All income and charges relating to the financial year to which the accounts relate must be taken into account, without regard to the date of receipt or payment. U.K.