OpenLegislation

Division RECOGNITION AND MEASUREMENTF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Opening IFRS statement of financial position
  2. Accounting policies
  3. Exceptions to the retrospective application of other IFRSs
  4. Exemptions from other IFRSs

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. 17 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)