Historical cost accounting rulesU.K.
This
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Memorandwm Esboniadol
6. References to the historical cost accounting rules are to be read in accordance with paragraph 30 of Schedule 1, paragraph 38 of Schedule 2 and paragraph 36(1) of Schedule 3 to these Regulations.
Modifications etc. (not altering text)
C1Sch. 10 applied (with modifications) (with application in accordance with reg. 2(2)-(4) of the amending S.I.) by The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1913), regs. 2(1), 7(2), Sch. 4