OpenLegislation

Division General featuresF1

United Kingdom Repealed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. Materiality and aggregation
  5. Offsetting
  6. Frequency of reporting
  7. Comparative information
  8. Consistency of presentation

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 6 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)