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Companies Act 1985
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Changes over time for: Paragraph 48
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 06/04/1997
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/04/1997. This version of this provision has been superseded.
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Disclosure of accounting policiesE+W+S
48The 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).
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