SCHEDULES
F1X1 SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
Annotations:
Editorial Information
Amendments (Textual)
F1
Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
PART II ACCOUNTING PRINCIPLES AND RULES
Section B Historical Cost Accounting Rules
Current assets
F222
Subject to paragraph 23, the amount to be included in respect of any current asset shall be its purchase price or production cost.
Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992