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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
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Changes over time for: Cross Heading: SECTION A
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There are currently no known outstanding effects for the The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Cross Heading: SECTION A.
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SECTION AU.K.ACCOUNTING PRINCIPLES
PreliminaryU.K.
10.—(1) The amounts to be included in respect of all items shown in a company's accounts must be determined in accordance with the principles set out in this Section.
(2) But if it appears to the company's directors that there are special reasons for departing from any of those principles in preparing the company's accounts in respect of any financial year they may do so, in which case particulars of the departure, the reasons for it and its effect must be given in a note to the accounts.
Accounting principlesU.K.
11. The company is presumed to be carrying on business as a going concern.
12. Accounting policies [F1and measurement bases] must be applied consistently within the same accounts and from one financial year to the next.U.K.
Textual Amendments
F1Words in Sch. 1 para. 12 inserted (6.4.2015) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(2)(a) (with reg. 3)
13. The amount of any item must be determined on a prudent basis, and in particular—U.K.
(a)only profits realised at the balance sheet date are to be included in the profit and loss account, F2...
(b)all liabilities which have arisen in respect of the financial year to which the accounts relate or a previous financial year must be taken into account, including those which only become apparent between the balance sheet date and the date on which it is signed on behalf of the board of directors in accordance with section 414 of the 2006 Act (approval and signing of accounts), [F3and]
[F4(c)all provisions for diminution of value must be recognised, whether the result of the financial year is a profit or a loss.]
Textual Amendments
F2Word in Sch. 1 para. 13(a) omitted (6.4.2015) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(2)(b)(i) (with reg. 3)
F3Word in Sch. 1 para. 13(b) inserted (6.4.2015) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(2)(b)(ii) (with reg. 3)
F4Sch. 1 para. 13(c) inserted (6.4.2015) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 28(2)(b)(iii) (with reg. 3)
14. All income and charges relating to the financial year to which the accounts relate must be taken into account, without regard to the date of receipt or payment.U.K.
15. In determining the aggregate amount of any item, the amount of each individual asset or liability that falls to be taken into account must be determined separately.U.K.
[F515A. The opening balance sheet for each financial year shall correspond to the closing balance sheet for the preceding financial year.]U.K.
Textual Amendments
F5Sch. 1 para. 15A 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), 28(2)(c) (with reg. 3)
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