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Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships

1 August, 2018

CCAB has today published an updated draft of its Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP) for comment.

CCAB has today published an updated draft of its Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP) for comment.

The underlying purpose of the SORP is to deal with issues that are specific to LLPs and ensure that, as far as possible, LLPs present financial statements that are comparable with those of other entities.

In December 2017, the FRC issued amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland as a result of the 2017 Triennial review.

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