OpenLegislation

Division ACCOUNTING FOR A CHANGE IN INVESTMENT ENTITY STATUSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. B100Division B100
  2. B101Division B101
  3. C1BDivision C1B
  4. C2ADivision C2A
  5. C3ADivision C3A
  6. C3BExcept for any subsidiary that is consolidated in accordance with paragraph 32 (to which paragraphs C3 and C6 or paragraphs C4–C4C, whichever is relevant, apply), an investment entity shall measure its investment in each subsidiary at fair value through profit or loss as if the requirements of this IFRS had always been effective. The investment entity shall retrospectively adjust both the annual period that immediately precedes the date of initial application and equity at the beginning of the immediately preceding period for any difference between:
  7. C3CDivision C3C
  8. C3DDivision C3D
  9. C3EDivision C3E
  10. C3FDivision C3F
  11. C6ADivision C6A

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)