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Changes over time for: Paragraph 6A
Timeline of Changes
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Version Superseded: 06/04/2008
Status:
Point in time view as at 11/01/2005. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 6A.
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6AThe 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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