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 [...]

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.

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 [...]