SCHEDULES
F2SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
Annotations:
Amendments (Textual)
PART IGENERAL RULES AND FORMATS
SECTION AGENERAL RULES
5A
The directors of a company must, in determining how amounts are presented within items in the profit and loss account and balance sheet, have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.
SR 1997/436