OpenLegislation

Division Explanation of transition to IFRSsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 23Division 23
  2. Reconciliations
  3. Designation of financial assets or financial liabilities
  4. Use of fair value as deemed cost
  5. Use of deemed cost for investments in subsidiaries, jointly controlled entities and associates
  6. Interim financial reports

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)