Division 45.2 Gains or losses on derecognition of non-financial assets other than held for sale
United Kingdom
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
| 030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
| 040 | Other assets | IAS 1.34 (a) | |
| 050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | |