OpenLegislation

Division Amendments to IAS 1 Presentation of Financial StatementsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Complete set of financial statements
  2. Materiality and aggregation
  3. Information to be presented in the statement of financial position
  4. Information to be presented in the other comprehensive income section
  5. Structure
  6. Disclosure of accounting policies

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 50 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)