... 7920 81 00F: 00 44 (0)20 7920 0547Institute of Chartered Accountants in IrelandCA House 87 /89 Pembroke HallDublin 4T: 00 353 1637 7200F: 00 353 16 68 084 2Institute of Chartered Accountants of ... revaluation of certain assets, are also allowed.Specimen Co LtdProfit and Loss Account for the Year to 31 December 2007£000 £000* Turnover 9,7 58 * Cost of sales 6 ,84 0* Gross profit 2,9 18 * Distribution ... (0)114 222 33 48 www.shef.ac.uk/~baa/Chartered Institute of Management Accountants (CIMA)26 Chapter StreetLondonSW1P 4NPT: 00 44 (0)20 88 49 2251F: 00 44 (0)20 88 49 2450Institute of Chartered...