PART 3 Adjustment of non-comparable amounts
3.Adjustment of prior year items in balance sheet and profit and loss account
5.Adjustment of prior year items in small company balance sheet and profit and loss account
6.Prior year disclosures in notes to small company accounts prepared for members
7.Prior year disclosures in notes to small company abbreviated accounts
8.Adjustment of prior year items in balance sheet and profit and loss account of banking companies
9.Prior year disclosures in notes to accounts of banking companies
10.Adjustment of prior year items in balance sheet and profit and loss account of insurance companies
11.Prior year disclosures in notes to accounts of insurance companies