The ICAEW and ICAS have published additional guidance - in the form of an exposure draft - on the determination of realised profits and losses in the context of distributions under the Companies Act (2006): see here (pdf). The guidance supplements an earlier technical release, number 01/09, available here (pdf).
UK: distributions under the Companies Act (2006) - determining realised profits and losses: ICAEW/ICAS guidance
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The ICAEW and ICAS have published additional guidance - in the form of an exposure draft - on the determination of realised profits and losses in the context of distributions under the Companies Act (2006): see here (pdf). The guidance supplements an earlier technical release, number 01/09, available here (pdf).
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