ADVOKS GLOBAL · KENYA
The Companies (General) Regulations
26. Amounts paid or receivable in which period to be shown
Edition: 2022-12-31 · In force
26. Amounts paid or receivable in which period to be shown
(1)For the purposes of this Division, an amount shown in the notes to the financial statements for a financial year is required to be the amount of—(a)all relevant sums receivable in respect of that year (whenever paid); or(b)in the case of sums not receivable in respect of a period, the sums paid during that year.(2)If an amount is shown for a financial year in the notes to the financial statements for that year in relation to the information prescribed by this Division, the corresponding amount for the immediately preceding financial year must also be shown in the notes.