Chapter SECTION D FAIR VALUE ACCOUNTING
United Kingdom
- Inclusion of financial instruments at fair value
- Determination of fair value
- Inclusion of hedged items at fair value
- Other assets that may be included at fair value
- Accounting for changes in value
- The fair value reserve
Notes on Schedule 8
Textual amendments
- F1
Sch. 8 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)