Reset to Today

To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

You are viewing the version of the document as on 2023-01-01.

Timeline guidance

Alternative versions

  1. Point in time
    2023-01-01

FPCOB 15.4 Capital resources: relevant accounting principles

FPCOB 15.4.1R

1A firm must recognise an asset or liability, and measure its amount, in accordance with the relevant accounting principles applicable to it for the purpose of preparing its annual financial statements.