OpenLegislation

Division Level 2 inputsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 81Division 81
  2. 82If the asset or liability has a specified (contractual) term, a Level 2 input must be observable for substantially the full term of the asset or liability. Level 2 inputs include the following:
  3. 83Adjustments to Level 2 inputs will vary depending on factors specific to the asset or liability. Those factors include the following:
  4. 84Division 84
  5. 85Division 85

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)