OpenLegislation

Division 16 F1

United Kingdom

Original text. Later amendments are not shown.

Under IFRS, equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.

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).