OpenLegislation

Division Liabilities and Equity (paragraphs 15-27)

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. No Contractual Obligation to Deliver Cash or Another Financial Asset (paragraphs 17-20)
  2. Settlement in the Entity’s Own Equity Instruments (paragraphs 21-24)
  3. Contingent Settlement Provisions (paragraph 25)
  4. Treatment in Consolidated Financial Statements

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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).