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Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 (Text with EEA relevance)
Annex APPENDIX A

Division Measurement (paragraphs 43-70)

United Kingdom

Original text. Later amendments are not shown.

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

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Legislation: Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 (Text with EEA relevance)
Citation: EU Regulation No 2086/2004, division
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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