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Division EXEMPTIONS FROM OTHER IFRSSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Division
  2. D1An entity may elect to use one or more of the following exemptions:
  3. Deemed cost
  4. Leases
  5. Decommissioning liabilities included in the cost of property, plant and equipment

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