SCHEDULES
F1X1 SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
Annotations:
Editorial Information
Amendments (Textual)
F1
Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
PART II ACCOUNTING PRINCIPLES AND RULES
Section B Historical Cost Accounting Rules
Fixed assets
F217
Subject to any provision for depreciation or diminution in value made in accordance with paragraph 18 or 19 the amount to be included in respect of any fixed asset shall be its purchase price or production cost.
Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992