Company Accounts by Roger Oldcorn (auth.)

By Roger Oldcorn (auth.)

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However, at the same time, buildings are appreciating in value at a much faster rate so their actual value tends to rise. This is not the case with very old, outmoded industrial buildings in depressed areas - these lose value fast. The current practice in many companies is to revalue property from time to time to take into consideration current values generally, but then to reduce (or 'write-down') that value to reflect the degree of depreciation. Plant and machinery and other fixed assets The traditional way of valuing plant, machinery and all other types of fixed asset is as follows; • Decide how many years of 'life' the piece of equipment has.

E. what it owes. 6 The Companies Act 1985 Balance Sheets One of the effects of being a member of the European Union is that the law relating to companies should be the same across the member states of the Community. This is known as 'harmonization' and the Companies Act 1985 includes a section on the presentation of company accounts, with the hope that every company within the Community will present accounts in a similar way. The Act spells out two alternative ways of presenting the balance sheet - these are referred to as 'formats' and are much more detailed than anything so far.

This adjustment is called 'change in stocks of finished goods and work in progress'. • Depreciation is an odd kind of cost. (If you are uncertain about what depreciation is turn back to p. 21). If an asset has a value in the balance sheet at the beginning of the year of £250 and at the end of the year its balance sheet value is only £200 we can say that it has been depreciated by £50 during the year. As well as showing the loss of value in the balance sheet, accountants take it off the profits of the business.

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