OpenLegislation

Division Disclosure of accounting policiesF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 117An entity shall disclose in the summary of significant accounting policies:
  2. 118Division 118
  3. 119Division 119
  4. 120Division 120
  5. 121Division 121
  6. 122Division 122
  7. 123In the process of applying the entity’s accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts it recognises in the financial statements. For example, management makes judgements in determining:
  8. 124Division 124

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)