C1SCHEDULE 1COMPANIES ACT INDIVIDUAL ACCOUNTS
Annotations:
Modifications etc. (not altering text)
PART 1GENERAL RULES AND FORMATS
SECTION BF1The required formats for the accounts of companies other than micro-entities
Annotations:
Amendments (Textual)
F1
Sch. 1 Pt. 1 Section B heading substituted (with effect in accordance with reg. 2(2) of the amending S.I.) by The Small Companies (Micro-Entities Accounts) Regulations 2013 (S.I. 2013/3008), regs. 2(1), 10(3) (with reg. 3)
Amounts representing goodwill must only be included to the extent that the goodwill was acquired for valuable consideration.
(3) | Other intangible assets |
Sch. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 3(2), Sch. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 34-41)