SCHEDULES

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

Part 3 Intangible 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”.

(3) After paragraph (b) insert—

“other than an amount recognised for accounting purposes by way of correction of a fundamental error.”.