SolvedCrossheading Rules differing from generally accepted accounting practice
From legislation.gov.uk
Contents
- Section 320 Credits and debits treated as relating to capital expenditure
- Section 320A Amounts recognised in other comprehensive income and not transferred to profit or loss
- Section 320B Hybrid capital instruments: amounts recognised in equity
- Section 321 Credits and debits recognised in equity
- Section 321A Restriction on debits resulting from release of loans to participators etc
- Section 322 Release of debts: cases where credits not required to be brought into account
- Section 323 Meaning of expressions relating to insolvency etc
- Section 323A Substantial modification: cases where credits not required to be brought into account
- Section 323B Insurers in financial difficulties: write-down orders
- Section 324 Restriction on debits resulting from revaluation
- Section 325 Restriction on credits resulting from reversal of disallowed debits
- Section 326 Writing off government investments
- Section 327 Disallowance of imported losses etc