# Companies Act 1985, Paragraph 23

Extent: E+W+S+N.I.

(1) Intangible assets other than goodwill may be shown at their current cost.
(2) Assets falling to be included under Assets items F.I (tangible assets) and F.IV (own shares) in the balance sheet format may be shown at their current value calculated in accordance with paragraphs 25 and 26 below or at their current cost.
(3) Assets falling to be included under Assets item F.II (stocks) may be shown at current cost.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/9A/paragraph/23 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-9A/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.