18. Accounting policies [F1and measurement bases] must be applied consistently within the same accounts and from one financial year to the next.
Textual Amendments
F1Words in Sch. 2 para. 18 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 32(2)(a) (with reg. 3)