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Guidance on the Determination of Realised Profits and Losses in the Context of Distributions CA 1985

A consolidation of guidance on realised and distributable profits under the Companies Act 1985 issued by the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland (the 'Institutes').

Guidance

This guidance, issued in February 2008, supersedes all previous technical releases issued by the Institutes dealing with realised and distributable profits and losses.

Download the guide here

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