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
16. 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.