OpenLegislation

Division MEASUREMENTF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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

  1. Definition of fair value
  2. The asset or liability
  3. The transaction
  4. Market participants
  5. The price
  6. Application to non-financial assets
  7. Application to liabilities and an entity’s own equity instruments
  8. Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk
  9. Valuation techniques
  10. Inputs to valuation techniques
  11. Fair value hierarchy

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