No versions valid at: 27/06/1991
Point in time view as at 27/06/1991. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 18A.
Yn ddilys o 02/12/1991
F118A(1)Accounting policies shall be applied consistently within the same accounts and from one financial year to the next.
(2)If it appears to the directors of a company that there are special reasons for departing from the principle stated in sub-paragraph (1) 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.
Textual Amendments
F1Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
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