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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Rules for determining particular fixed asset items
20(1)Notwithstanding that an item in respect of " development costs " is included under " fixed assets" in the balance sheet formats set out in Part I of this Schedule, an amount may only be included in a company's balance sheet in respect of development costs in special circumstances.
(2)If any amount is included in a company's balance sheet in respect of development costs the following information shall be given in a note to the accounts—
(a)the period over which the amount of those costs originally capitalised is being or is to be written off; and
(b)the reasons for capitalising the development costs in question.
Yn ôl i’r brig