OpenLegislation

Division Level 1 inputsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 76Division 76
  2. 77Division 77
  3. 78A Level 1 input will be available for many financial assets and financial liabilities, some of which might be exchanged in multiple active markets (eg on different exchanges). Therefore, the emphasis within Level 1 is on determining both of the following:
  4. 79An entity shall not make an adjustment to a Level 1 input except in the following circumstances:
  5. 80Division 80

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)