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Division POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 55Division 55
  2. Recognition and measurement
  3. Accounting for the constructive obligation
  4. Statement of financial position
  5. Recognition and measurement: present value of defined benefit obligations and current service cost
  6. Past service cost and gains and losses on settlement
  7. Recognition and measurement: plan assets
  8. Components of defined benefit cost
  9. Presentation
  10. 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)