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Companies Act 1989
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Changes over time for: Paragraph 3
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 06/03/1992
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 06/03/1992. This version of this provision has been superseded.
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3(1)Where assets and liabilities to be included in the group accounts have been valued or otherwise determined by undertakings according to accounting rules differing from those used for the group accounts, the values or amounts shall be adjusted so as to accord with the rules used for the group accounts.
(2)If it appears to the directors of the parent company that there are special reasons for departing from sub-paragraph (1) they may do so, but particulars of any such departure, the reasons for it and its effect shall be given in a note to the accounts.
(3)The adjustments referred to in this paragraph need not be made if they are not material for the purpose of giving a true and fair view.
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