Division 45.3 Other operating income and expensesF1
United Kingdom
| References National GAAP based on BAD | References National GAAP compatible IFRS | Income | Expenses | ||
|---|---|---|---|---|---|
| 010 | 020 | ||||
| 010 | Changes in fair value in tangible assets measured using the fair value model | Annex V.Part 2.314 | IAS 40.76(d); Annex V.Part 2.314 | ||
| 020 | Investment property | Annex V.Part 2.314 | IAS 40.75(f); Annex V.Part 2.314 | ||
| 030 | Operating Leases other than investment property | Annex V.Part 2.315 | IFRS 16.81,82; Annex V.Part 2.315 | ||
| 040 | Other | Annex V.Part 2.316 | Annex V.Part 2.316 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ||