OpenLegislation

Division DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITYF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. B85ADivision B85A
  2. Business purpose
  3. Fair value measurement
  4. Typical characteristics of an investment entity

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