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Companies Act 1985
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Changes over time for: Paragraph 35
Version Superseded: 06/04/2008
Alternative versions:
- 02/12/1991- Amendment
- 19/12/1993- Amendment
- 11/01/2005
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 11/01/2005. This version of this provision has been superseded.
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Development costsU.K.
35(1)Notwithstanding that amounts representing “development costs”may be included under Assets item B (intangible assets) in the balance sheet format, an amount may only be included in a company’s balance sheet in respect of development costs in special circumstances.
(2)If any amount is included in a company’s balance sheet in respect of development costs the following information shall be given in a note to the accounts —
(a)the period over which the amount of those costs originally capitalised is being or is to be written off; and
(b)the reasons for capitalising the development costs in question.
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