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Companies Act 1989
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Changes over time for: Paragraph 14
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 05/12/2005
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 05/12/2005. This version of this provision has been superseded.
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14(1)There shall also be stated in a note to the accounts the cumulative amount of goodwill resulting from acquisitions in that and earlier financial years which has been written off.
(2)That figure shall be shown net of any goodwill attributable to subsidiary undertakings or businesses disposed of prior to the balance sheet date.
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