Accounting Standards and Guidance

Statements of Recommended Practice (SORPs)

Accounting by limited liability partnerships (LLPs) 2017

APPENDIX 1: EXAMPLES SHOWING THE PRESENTATION OF MEMBERS' INTERESTS

29
(The LLP has no retirement benefit arrangements for current members in these examples)
29 The exhibits in this appendix do not reflect the increased flexibility in balance sheet and profit & loss formats introduced by SI 2016/575. See paragraph 26B for more details.
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