Show Summary Details Statutory Instruments SI 2008 No. 410: Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Schedule 1: COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES Part 2: ACCOUNTING PRINCIPLES AND RULES SECTION B: HISTORICAL COST ACCOUNTING RULES Preliminary Excess of money owed over value received as an asset item Assets included at a fixed amount Determination of purchase price or production cost Substitution of original stated amount where price or cost unknown [Equity method in respect of participating interests ...