http://www.legislation.gov.uk/id/ukpga/1985/6

SCHEDULES

SCHEDULE 4 Form and Content of Company Accounts

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.