Companies Act, 1973 (Act No. 61 of 1973)

Schedule 4: Requirements for annual financial statements, interim reports and provisional annual financial statements

Departure from Accounting Concepts

5)	[Deleted by the Corporate Laws Amendment Act No. 24 of 2006] .

Disclosure of Accounting Policies

6)	The accounting policies adopted by the company in determining the carrying amounts of the assets and liabilities and the resulting net income of the company shall be stated.