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Division 66 F1

United Kingdom

Original text. Later amendments are not shown.

Under IFRS ‘ Income tax relating to items that will not be reclassified ’ and ‘ Income tax relating to items that may be reclassified to profit or (-) loss ’ (IAS 1.91 (b), IG6) shall be reported as separate line items.

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).