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

SCHEDULE 2 [Schedule 8A to the Companies (Northern Ireland) Order 1986]Form and Content of Abbreviated Accounts of Small Companies delivered to Registrar

Part II Notes to the Accounts

Disclosure of accounting policies

4.  The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company shall be stated (including such policies with respect to the depreciation and diminution in value of assets).