OpenLegislation

Division CONSENSUSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. When to recognise a dividend payable
  2. Measurement of a dividend payable
  3. Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable
  4. Presentation and disclosures

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