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Companies Act 1985

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Changes over time for: Paragraph 23

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Version Superseded: 06/04/2008

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Status:

Point in time view as at 06/04/1997. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Companies Act 1985, Paragraph 23. Help about Changes to Legislation

23(1)Intangible assets other than goodwill may be shown at their current cost.

(2)Assets falling to be included under Assets items F.I (tangible assets) and F.IV (own shares) in the balance sheet format may be shown at their current value calculated in accordance with paragraphs 25 and 26 below or at their current cost.

(3)Assets falling to be included under Assets item F.II (stocks) may be shown at current cost.

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