# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 21: Tangible and intangible assets: assets subject to operating lease

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

References
Carrying amount
Annex V.Part 2.278-279
010
010
Property plant and equipment
IAS 16.6; IAS 1.54(a)
020
Revaluation model
IAS 17.49; IAS 16.31, 73(a)(d)
030
Cost model
IAS 17.49; IAS 16.30, 73(a)(d)
040
Investment property
IAS 40.IN5; IAS 1.54(b)
050
Fair value model
IAS 17.49; IAS 40.33-55, 76
060
Cost model
IAS 17.49; IAS 40.56,79(c)
070
Other intangible assets
IAS 38.8, 118
080
Revaluation model
IAS 17.49; IAS 38.75-87, 124(a)(ii)
090
Cost model
IAS 17.49; IAS 38.74

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/21 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.