OpenLegislation

Division SHORT-TERM EMPLOYEE BENEFITSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 9Short-term employee benefits include items such as the following, if expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services:
  2. 10Division 10
  3. Recognition and measurement
  4. Disclosure

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