Paragraph 14
England, Wales and Scotland
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 F1otherwise than in the consolidated profit and loss account for that or any earlier financial yearotherwise than in the consolidated profit and loss account for that or any earlier financial year.
That figure shall be shown net of any goodwill attributable to subsidiary undertakings or businesses disposed of prior to the balance sheet date.
Annotations
Textual amendments
- F1
Words in Sch. 4A para. 14(1) inserted by S.I. 1996/189, reg. 14(2), Sch. 2 para. 5 (with reg. 16)
Notes on Schedule 4A
Textual amendments
- F1
Sch. 4A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
Notes on Acquisition and merger accounting
Textual amendments
- F1
Sch. 4A inserted (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9) by Companies Act 1989 (c. 40, SIF 27), ss. 5(2), 213(2), Sch. 2