Date of adoption: 18 November 2022
The Board of Directors of Abu Dhabi Global Market, in exercise of the powers conferred by section 16 of the Limited Liability Partnerships Regulations 2015, hereby makes the following Rules:
1. Citation commencement and interpretation
(1) These Rules may be cited as the Limited Liability Partnerships Regulations (International Accounting Standards) Rules 2022.
(2) These Rules shall come into force on the date of their publication.
(3) In these Rules, “Companies Regulations” means the Companies Regulations 2020 as applicable to LLPs pursuant to the Limited Liability Partnerships Rules 2021.
(4) Terms used in these Rules which are defined in the Companies Regulations shall have the meanings given to them in the Companies Regulations.
(5) Unless the context otherwise requires-
(a) references to sections are to sections of the Companies Regulations as applicable to LLPs pursuant to the Limited Liability Partnerships Rules 2021,
(b) a reference to a “Rule” or “Rules” is a reference to these rules and a reference to a numbered rule, Part or Schedule is to the...