# Commission Regulation (EU) No 1374/2013 of 19 December 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 36 (Text with EEA relevance) (revoked), Division 134: An entity shall disclose the information required by (a)–(f) for each cash-generating unit (group of units) for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives:

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/eur/2013/1374/annex/division/Amendments/division/1/division/134 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-1/division-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.