- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/11/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Cross Heading: SECTION A
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 12/11/2004- Amendment
- 12/11/2004
Point in time - 06/04/2008- Amendment
Status:
Point in time view as at 12/11/2004.
Changes to legislation:
Companies Act 1985, Cross Heading: SECTION A is up to date with all changes known to be in force on or before 02 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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SECTION AE+W+SACCOUNTING PRINCIPLES
E+W+S
16 Subject to paragraph 22 below, the amounts to be included in respect of all items shown in a company’s accounts shall be determined in accordance with the principles set out in paragraphs 17 to 21.
Accounting principlesE+W+S
17The company shall be presumed to be carrying on business as a going concern.
18Accounting policies shall be applied consistently within the same accounts and from one financial year to the next.
19The amount of any item shall be determined on a prudent basis, and in particular:
(a)only profits realised at the balance sheet date shall be included in the profit and loss account; and
(b)all liabilities F1. . . which have arisen F1. . . in respect of the financial year to which the accounts relate or a previous financial year shall be taken into account, including those which only become apparent between the balance sheet date and the date on which it is signed on behalf of the board of directors in pursuance of section 233 of this Act.
Textual Amendments
F1Words in Sch. 9 Pt. 1 para. 19(b) omitted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by virtue of The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 14(4), Sch. 5 para. 5
20All income and charges relating to the financial year to which the accounts relate shall be taken into account, without regard to the date of receipt or payment.
21In determining the aggregate amount of any item the amount of each individual asset or liability that falls to be taken into account shall be determined separately.
Departure from the accounting principlesE+W+S
22If it appears to the directors of a company that there are special reasons for departing from any of the principles stated above in preparing the company’s accounts in respect of any financial year they may do so, but particulars of the departure, the reasons for it and its effect shall be given in a note to the accounts.
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