OpenLegislation

Division CONSENSUSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  1. Is the definition of an asset met?
  2. How should the transferred item of property, plant and equipment be measured on initial recognition?
  3. How should the credit be accounted for?
  4. Identifying the separately identifiable services
  5. Revenue recognition
  6. How should the entity account for a transfer of cash from its customer?

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