Division 45.3 Other operating income and expenses
United Kingdom
| References | Income | Expenses | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | ||
| 020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | ||
| 030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | ||
| 040 | Other | Annex V.Part 2.143 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | ||