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Companies Act 1985

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Changes over time for: Cross Heading: Disclosure of accounting policies

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Version Superseded: 06/04/2008

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Point in time view as at 01/12/2003.

Changes to legislation:

There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Disclosure of accounting policies. Help about Changes to Legislation

Disclosure of accounting policiesE+W+S

F136The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company shall be stated (including such policies with respect to the depreciation and diminution in value of assets).

Textual Amendments

F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

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