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Division Explanation of amounts in the financial statementsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 140An entity shall provide a reconciliation from the opening balance to the closing balance for each of the following, if applicable:
  2. 141Each reconciliation listed in paragraph 140 shall show each of the following, if applicable:
  3. 142An entity shall disaggregate the fair value of the plan assets into classes that distinguish the nature and risks of those assets, subdividing each class of plan asset into those that have a quoted market price in an active market (as defined in IFRS 13 Fair Value Measurement ) and those that do not. For example, and considering the level of disclosure discussed in paragraph 136, an entity could distinguish between:
  4. 143Division 143
  5. 144Division 144

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)