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Division 45.2 Gains or losses on derecognition of non-financial assetsF1

United Kingdom

Original text. Later amendments are not shown.

References National GAAP based on BAD References National GAAP compatible IFRS Current period
Annex V.Part 2.313
010
010 Property, Plant and Equipment IAS 16.68, 71
020 Investment property IAS 40.69; IAS 1.34(a), 98(d)
030 Intangible assets IAS 38.113-115A; IAS 1.34(a)
040 Other assets IAS 1.34 (a)
050 GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS IAS 1.34

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).