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Page 166

CHAPTER 15
ACCOUNTS

(c) the amount of the share premium account;
(d) particulars of redeemed debentures which the company has power to re-issue.
2. Under separate headings, so far as they are not written off
(a) the preliminary expenses;
(b) any expenses incurred in issuing shares or debentures;
(c) commission paid in respect of shares or debentures;
(d) discount allowed in respect of debentures;
(e) discount allowed on an issue of shares at a discount.
3. The reserves, provisions, liabilities and fixed and current assets must be classified under headings appropriate to the company's business.
Fixed assets must be distinguished from current assets, and the method of arriving at the amount of each fixed asset must be stated. The normal method is to take the difference between (a) cost, or, if it is in the company's books at a valuation, the valuation, (2) and (b) the aggregate amount provided or written off for depreciation since the date of acquisition or valuation. If the normal method cannot be used without unreasonable expense and delay the net amount at which the assets stand in the books (after deducting amounts written off for depreciation) is to be taken as the amount of the valuation. The balance sheet need only show the totals of (a) and (b) above for all the assets so valued and need not set out each fixed asset separately.
When there are assets the replacement of which is provided for (a) by making provision for renewals and charging replacement against that provision, or (b) by charging the cost of replacement to revenue, there must be stated the means by which their replacement is provided for and the aggregate amount of the provision made for renewals and not used.
4. The aggregate amounts of capital reserves, (3) revenue reserves; (4)

2 The date and source of the valuation should be given, if possible.
3 Does not include any amount regarded as free for distribution through the profit and loss account.
4 Means any reserve other than a capital reserve.

travel books:
where is HTML where is HEAD where is TITLE (c) what is amount of what is share premium account; (d) particulars of redeemed debentures which what is company has power to re-issue. 2. Under separate headings, so far as they are not written off (a) what is preliminary expenses; (b) any expenses incurred in issuing shares or debentures; (c) commission paid in respect of shares or debentures; (d) discount allowed in respect of debentures; (e) discount allowed on an issue of shares at a discount. 3. what is reserves, provisions, liabilities and fixed and current assets must be classified under headings appropriate to what is company's business. Fixed assets must be distinguished from current assets, and what is method of arriving at what is amount of each fixed asset must be stated. what is normal method is to take what is difference between (a) cost, or, if it is in what is company's books at a valuation, what is valuation, (2) and (b) what is aggregate amount provided or written off for depreciation since what is date of acquisition or valuation. If what is normal method cannot be used without unreasonable expense and delay what is net amount at which what is assets stand in what is books (after deducting amounts written off for depreciation) is to be taken as what is amount of what is valuation. what is balance sheet need only show what is totals of (a) and (b) above for all what is assets so valued and need not set out each fixed asset separately. When there are assets what is replacement of which is provided for (a) by making provision for renewals and charging replacement against that provision, or (b) by charging what is cost of replacement to revenue, there must be stated what is means by which their replacement is provided for and what is aggregate amount of what is provision made for renewals and not used. 4. what is aggregate amounts of capital reserves, (3) revenue reserves; (4) 2 what is date and source of what is valuation should be given, if possible. 3 Does not include any amount regarded as free for distribution through what is profit and loss account. 4 Means any reserve other than a capital reserve. where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 166 where is strong CHAPTER 15 ACCOUNTS where is p align="justify" (c) what is amount of what is share premium account; (d) particulars of redeemed debentures which what is company has power to re-issue. 2. Under separate headings, so far as they are not written off (a) what is preliminary expenses; (b) any expenses incurred in issuing shares or debentures; (c) commission paid in respect of shares or debentures; (d) discount allowed in respect of debentures; (e) discount allowed on an issue of shares at a discount. 3. what is reserves, provisions, liabilities and fixed and current assets must be classified under headings appropriate to what is company's business. Fixed assets must be distinguished from current assets, and the method of arriving at what is amount of each fixed asset must be stated. what is normal method is to take what is difference between (a) cost, or, if it is in what is company's books at a valuation, what is valuation, (2) and (b) what is aggregate amount provided or written off for depreciation since what is date of acquisition or valuation. If what is normal method cannot be used without unreasonable expense and delay what is net amount at which what is assets stand in what is books (after deducting amounts written off for depreciation) is to be taken as what is amount of the valuation. what is balance sheet need only show what is totals of (a) and (b) above for all what is assets so valued and need not set out each fixed asset separately. When there are assets what is replacement of which is provided for (a) by making provision for renewals and charging replacement against that provision, or (b) by charging what is cost of replacement to revenue, there must be stated what is means by which their replacement is provided for and what is aggregate amount of what is provision made for renewals and not used. 4. what is aggregate amounts of capital reserves, (3) revenue reserves; (4) 2 what is date and source of what is valuation should be given, if possible. 3 Does not include any amount regarded as free for distribution through what is profit and loss account. 4 Means any reserve other than a capital reserve. where is Server.Execute("_SiteMap.asp") %

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