SCHEDULES

SCHEDULE 10Amendment of enactments that operate by reference to accounting practice

Part 3Intangible fixed assets

References to amounts recognised in profit and loss account

73

(1)

In Part 15 of that Schedule (interpretation) paragraph 134(a) (references to amounts recognised in profit and loss account) is amended as follows.

(2)

After “statement of total recognised gains and losses” insert “ , statement of changes in equity ”.

F1(3)

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