Published Date: 29 December 2017

Guidelines On Accounts of Registered Business Trusts [BTA 10-G01]

Guidance on the term "true and fair view" in section 76 of the Business Trusts Act.

These guidelines apply to to trustee-managers of registered business trusts.

They set out requirements for a “true and fair view” of accounts of registered business trusts, in respect of the profit and loss account, balance sheet, and cash flow statements.