SCHEDULES
F1F1SCHEDULE 4
Annotations:
Amendments (Textual)
Part II Accounting Principles and Rules
Section B Historical Cost Accounting Rules
Current assets
22
Subject to paragraph 23, the amount to be included in respect of any current asset shall be its purchase price or production cost.
Sch. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)