Companies (1986 Order) (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations (Northern Ireland) 1997 No. 436

SCHEDULE 1 [Schedule 8 to the Companies (Northern Ireland) Order 1986]Form and Content of Accounts prepared by small Companies

Part I General Rules and Formats

Section B The required Formats for Accounts

Balance Sheet Formats

Format 1

J.  Accruals and deferred income (7)