Division DISCLOSUREF1

United Kingdom Repealed

1. 91An entity shall disclose information that helps users of its financial statements assess both of the following:
2. 92To meet the objectives in paragraph 91, an entity shall consider all the following:
3. 93To meet the objectives in paragraph 91, an entity shall disclose, at a minimum, the following information for each class of assets and liabilities (see paragraph 94 for information on determining appropriate classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this IFRS) in the statement of financial position after initial recognition:
4. 94An entity shall determine appropriate classes of assets and liabilities on the basis of the following:
5. 95An entity shall disclose and consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred in accordance with paragraph 93(c) and (e)(iv). The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. Examples of policies for determining the timing of transfers include the following:
6. 96Division 96
7. 97Division 97
8. 98Division 98
9. 99Division 99