OpenLegislation

Division Presentation

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Liabilities and Equity (paragraphs 15-27)
  2. Compound Financial Instruments (paragraphs 28-32)
  3. Treasury Shares (paragraphs 33 and 34)
  4. Interest, Dividends, Losses and Gains (paragraphs 35-41)
  5. Offsetting a Financial Asset and a Financial Liability (paragraphs 42-50)

Notes on the whole EU Regulation

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).

Notes on Annex

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).

Notes on Division APPENDIX A

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).