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Erschienen in:
1999 | OriginalPaper | Buchkapitel
Profit and loss account
verfasst von : Ken Wild, Brian Creighton, Deloitte & Touche technical department
Erschienen in: GAAP 2000
Verlag: Palgrave Macmillan UK
Enthalten in: Professional Book Archive
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The Act provides that every profit and loss account shall give a true and fair view of the profit or loss for the financial year and shall comply with Sch 4 as to its form and content. [s226] The Act allows certain exemptions from its requirements for companies that qualify as small or medium-sized. These exemptions are dealt with in chapter 31.