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Division Components of defined benefit costF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 120An entity shall recognise the components of defined benefit cost, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset, as follows:
  2. 121Division 121
  3. 122Division 122
  4. Net interest on the net defined benefit liability (asset)
  5. Remeasurements of the net defined benefit liability (asset)

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)