Part V MISCELLANEOUS AND SUPPLEMENTAL
United Kingdom
- 25Excess of money owed over value received as an asset item
- 26Assets included at a fixed amount
- 27Determination of cost
- 28Determination of cost
- 29Substitution of original amount where price or cost unknown
- 30Assets and liabilities denominated in foreign currencies
- 31Assets and liabilities denominated in foreign currencies
- 32Assets and liabilities denominated in foreign currencies