Note: this harmonised principle has been archived.
The total turnover harmonised principle has been removed from this website. A review of the principle found that it was not effectively meeting the needs of stakeholders, and so was not widely used.
We are monitoring the need for further work on harmonising definitions of turnover. If you have an interest in this work, please get in touch with Catherine Davies (email@example.com).
To view an archived version of this harmonised principle please see the PDF document.