SCHEDULES

SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES

PART II ACCOUNTING PRINCIPLES AND RULES

Section B Historical Cost Accounting Rules

Preliminary

F116

F2Subject to sections C and D 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.