SCHEDULES

[F1 X1 SCHEDULE 8 E+W+SFORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES]

Editorial Information

X1 Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992

Textual Amendments

F1 Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

PART II U.K. ACCOUNTING PRINCIPLES AND RULES

Section B E+W+S Historical Cost Accounting Rules

Preliminary E+W+S

F2 16Subject to section C of this Part of this Schedule, the amounts to be included in respect of all items shown in a small company’s accounts shall be determined in accordance with the rules set out in paragraphs 17 to 28.

Textual Amendments

F2 Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1