SCHEDULES
SCHEDULE 29Gains and losses of a company from intangible fixed assets
Part 15Interpretation
134References to amounts recognised in profit and loss account
References in this Schedule to an amount recognised in a company’s profit and loss account for a period include—
a
an amount recognised in a statement of total recognised gains and losses or other statement of items brought into account in computing the company’s profits and losses for that period; and
b
an amount that would have been so recognised if a profit and loss account or other such statement as is mentioned in paragraph (a) had been drawn up for that period in accordance with generally accepted accounting practice.