Current Value Accounting Rules Current Value Accounting Rules
United Kingdom
- Preliminary
- Valuation of assets: general
- Alternative valuation of fixed-income securities
- Meaning of “current value”
- Application of the depreciation rules
- Additional information to be provided
- Revaluation reserve
Notes on Schedule 9A
Textual amendments
- F1
Sch. 9A repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
- F2
Sch. 9A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 4, 6, 7, Sch. 1