OpenLegislation

Division Statement of comprehensive incomeF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 81An entity shall present all items of income and expense recognised in a period:
  2. Information to be presented in the statement of comprehensive income
  3. Profit or loss for the period
  4. Other comprehensive income for the period
  5. Information to be presented in the statement of comprehensive income 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)