SCHEDULES
C1C2SCHEDULE 4 Form and Content of Company Accounts
Annotations:
Modifications etc. (not altering text)
Part II Accounting Principles and Rules
Section A Accounting Principles
Preliminary
9
Subject to paragraph 15 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 10 to 14.
Sch. 4 applied with modifications by S.I. 1985/680, regs. 4–6, Sch. and Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 176(9), Sch. 8 para. 19(3)(4)(5)