# Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance), Division 45.2: Gains or losses on derecognition of non-financial assets other than held for sale

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/45/division/45.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.