OpenLegislation

Division CONSENSUSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Treatment of the operator’s rights over the infrastructure
  2. Recognition and measurement of arrangement consideration
  3. Construction or upgrade services
  4. Operation services
  5. Borrowing costs incurred by the operator
  6. Financial asset
  7. Intangible asset
  8. Items provided to the operator by the grantor

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