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Companies Act 1985
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Changes over time for: Paragraph 8A
Version Superseded: 06/04/2008
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- 12/11/2004- Amendment
- 01/10/2007
Point in time - Stop date 06/04/2008- Amendment
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8A The directors of a company must, in determining how amounts are presented within items in the profit and loss account and balance sheet, have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.
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