OpenLegislation

Division RECOGNITION AND MEASUREMENT

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 10An enterprise should recognise a biological asset or agricultural produce when, and only when:
  2. 11Division 11
  3. 12Division 12
  4. 13Division 13
  5. 14Division 14
  6. 15Division 15
  7. 16Division 16
  8. 17Division 17
  9. 18If an active market does not exist, an enterprise uses one or more of the following, when available, in determining fair value:
  10. 19Division 19
  11. 20Division 20
  12. 21Division 21
  13. 22Division 22
  14. 23Division 23
  15. 24Cost may sometimes approximate fair value, particularly when:
  16. 25Division 25
  17. Gains and losses
  18. Inability to measure fair value reliably

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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