Part 8Intangible fixed assets
Chapter 15Adjustments on change of accounting policy
Supplementary
879Subsequent events affecting asset subject to adjustment under this Chapter
(1)
On a further change of accounting policy affecting an intangible fixed asset in relation to which this Chapter has applied, the previous provisions of this Chapter apply again.
(2)
On a subsequent part realisation affecting the asset in question, section 744 (effect of part realisation of asset) applies.