Chapter SECTION B CURRENT VALUE ACCOUNTING RULES
Original text. Later amendments are not shown.
- 22Valuation of assets: general
- 23Valuation of assets: general
- 24Alternative valuation of fixed-income securities
- 25Meaning of “current value”
- 26Meaning of “current value”
- 27Application of the depreciation rules
- 28Additional information to be provided
- 29Revaluation reserve