OpenLegislation

Division Statement of financial positionF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Information to be presented in the statement of financial position
  2. Current/non-current distinction
  3. Current assets
  4. Current liabilities
  5. Information to be presented either in the statement of financial position or in the notes

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)