Point in time view as at 22/11/2000. This version of this provision has been superseded.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 55.
55The 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 accounting policies with respect to the depreciation and diminution in value of assets).
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