SCHEDULE 1[Schedule 8 to the Companies (Northern Ireland) Order 1986]Form and Content of Accounts prepared by small Companies
Part IIAccounting Principles and Rules
Section BHistorical Cost Accounting Rules
Preliminary
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Subject to section C, the amounts to be included in respect of all items shown in a small company’s accounts shall be determined in accordance with the rules set out in paragraphs 17 to 28.