Paragraph 4 F1
England, Wales and Scotland
The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company shall be stated (including such policies with respect to the depreciation and diminution in value of assets).
Annotations
Textual amendments
- F1
Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2
Notes on Schedule 8A
Textual amendments
- F1
Sch. 8A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)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 Part II
Textual amendments
- F1
Sch. 8A inserted (1.3.1997) by S.I. 1997/220, reg. 2(3), Sch. 2