OpenLegislation

Division Current/non-current distinctionF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 60Division 60
  2. 61Whichever method of presentation is adopted, an entity shall disclose the amount expected to be recovered or settled after more than twelve months for each asset and liability line item that combines amounts expected to be recovered or settled:
  3. 62Division 62
  4. 63Division 63
  5. 64Division 64
  6. 65Division 65

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)