The Companies (Northern Ireland) Order 1986 (revoked) No. 1032 (NI. 6)

SCHEDULES

[F1 SCHEDULE 8 N.I. FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES]

F1 SR 1997/436

PART II N.I. ACCOUNTING PRINCIPLES AND RULES

SECTION B N.I. HISTORICAL COST ACCOUNTING RULES

PreliminaryF3 N.I.

F3 Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}

16.   [F2 Subject to sections C and D], 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.

F2 SR 2004/496