1 August, 2018
1 August, 2018
Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships
CCAB has today published an updated draft of its Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP) for comment.
26 January, 2017
Effective for periods commencing on or after 1 January 2016. Early adoption is permitted for accounting periods beginning on or after 1 January 2015 provided that The Limited Liability Partnerships [...]
2 August, 2016
Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships
CCAB has today published an updated draft of its 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.
18 December, 2015
In keeping with the FRC’s Policy and Code of Practice on SORPs, the CCAB has recently completed its annual review of the Limited Liability Partnerships SORP.
15 July, 2014
Effective for periods commencing on or after 1 January 2015 and for any earlier periods in which a Limited Liability Partnership (LLP) chooses to adopt FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland [...]