OpenLegislation

Division Disclosure of accounting policiesF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 117An entity shall disclose its significant accounting policies comprising:
  2. 118Division 118
  3. 119Division 119
  4. 120Division 120
  5. 121Division 121
  6. 122Division 122
  7. TRANSITION AND EFFECTIVE DATE

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)