Part 4Financial reporting, dissolution of partnership, and other miscellaneous provisions
Financial reporting for large partnerships
58Definitions of terms used in this subpart
In this subpart, accounting period, applicable auditing and assurance standard, and applicable financial reporting standard have the same meanings as in section 5(1) of the Financial Reporting Act 2013.
In this subpart,—
balance date has the same meaning as in section 41 of the Financial Reporting Act 2013
financial statements has the same meaning as in section 6 of the Financial Reporting Act 2013
generally accepted accounting practice has the same meaning as in section 8 of the Financial Reporting Act 2013
large partnership means a partnership that is large under section 45 of the Financial Reporting Act 2013
qualified auditor has the same meaning as in section 35 of the Financial Reporting Act 2013.
Compare
- 1908 No 139 s 34D