OpenLegislation

Division Information to be presented in the statement of comprehensive incomeF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 82As a minimum, the statement of comprehensive income shall include line items that present the following amounts for the period:
  2. 83An entity shall disclose the following items in the statement of comprehensive income as allocations of profit or loss for the period:
  3. 84Division 84
  4. 85Division 85
  5. 86Division 86
  6. 87Division 87

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)