Companies Act 1985 (c. 6)

SCHEDULES

[F1 X1 SCHEDULE 8 E+W+S FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES]

Editorial Information

X1 Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992

Textual Amendments

F1 Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

PART II U.K. ACCOUNTING PRINCIPLES AND RULES

SECTION D U.K. FAIR VALUE ACCOUNTING

Inclusion of hedged items at fair value U.K.

34C A company may include any assets and liabilities that qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, at the amount required under that system.