OpenLegislation

Division APPENDIX A Application GuidanceF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Division
  2. Scope (paragraphs 2-7)
  3. Definitions (paragraphs 8-9)
  4. Embedded Derivatives (paragraphs 10-13)
  5. Recognition and Derecognition (paragraphs 14-42)
  6. Measurement (paragraphs 43-70)
  7. Hedging (paragraphs 71-102)

Annotations

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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