http://www.legislation.gov.uk/id/nisi/1986/1032/schedule/9

http://www.legislation.gov.uk/nisi/1986/1032/schedule/9/part/I/crossheading/notes-on-the-profit-and-loss-account-formats/paragraph/7

The Companies (Northern Ireland) Order 1986 (revoked)

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Statute Law Database

2024-04-02

2009-10-01

SCHEDULES

SCHEDULE 9

PART IINDIVIDUAL ACCOUNTS

Notes on the profit and loss account formats

7

Provisions: Provisions for bad and doubtful debts