Disclosure of accounting policiesE+W+S
F14The 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. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2