This section has no associated Explanatory Memorandum
1. Subject to the following provisions of this Schedule—
(a)every balance sheet must show each of the line items required to be included in a balance sheet in accordance with international accounting standards;
(b)every profit and loss account must show each of the line items required to be included in a profit and loss account in accordance with international accounting standards;
(c)every balance sheet and profit and loss account must clearly indicate in what currency it is prepared.