OpenLegislation

Division Past service costF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 102Division 102
  2. 103An entity shall recognise past service cost as an expense at the earlier of the following dates:
  3. 104Division 104
  4. 105Division 105
  5. 106Division 106
  6. 107Division 107
  7. 108Past service cost excludes:

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)