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Deloitte comment letter on Limited Liability Partnership SORP

Published on: 30 Jan 2014

We have published our comment letter on Consultative Committee of Accounting Bodies' (CAAB) Exposure Draft (ED) on a revised Statement of Recommended Practice (SORP) setting out proposals for accounting for UK Limited Liability Partnerships (“the LLP SORP”).  We agree that the draft LLP SORP overall provides useful guidance on the application of FRS 102 requirements to limited liability partnership accounting. However, we have raised a number of comments on some specific areas of LLP accounting covered by the draft SORP.

The full response to all questions raised in the invitation to comment are contained within the full comment letter which can be downloaded below.

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