OpenLegislation

Division OVERALL CONSIDERATIONS

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Fair Presentation and Compliance with IFRSs
  2. Going Concern
  3. Accrual Basis of Accounting
  4. Consistency of Presentation
  5. Materiality and Aggregation
  6. Offsetting
  7. Comparative Information

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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 INTERNATIONAL ACCOUNTING STANDARD 1

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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