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Division Measurement (paragraphs 43-70)

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Initial Measurement of Financial Assets and Financial Liabilities (paragraph 43)
  2. Subsequent Measurement of Financial Assets (paragraphs 45 and 46)
  3. Fair Value Measurement Considerations (paragraphs 48 and 49)
  4. Gains and Losses (paragraphs 55-57)
  5. Impairment and Uncollectibility of Financial Assets (paragraphs 58-70)
  6. Interest Income After Impairment Recognition

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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