Paragraph 23 General rules
(1)
The amount to be included in respect of any fixed asset is its cost.
(2)
This is subject to any provision for depreciation or diminution in value made in accordance with paragraphs 24 to 26.
The amount to be included in respect of any fixed asset is its cost.
This is subject to any provision for depreciation or diminution in value made in accordance with paragraphs 24 to 26.