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Division CHAPTER 5 MeasurementF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 5.1INITIAL MEASUREMENT
  2. 5.2SUBSEQUENT MEASUREMENT OF FINANCIAL ASSETS
  3. 5.3SUBSEQUENT MEASUREMENT OF FINANCIAL LIABILITIES
  4. 5.4AMORTISED COST MEASUREMENT
  5. 5.5IMPAIRMENT
  6. 5.6RECLASSIFICATION OF FINANCIAL ASSETS
  7. 5.7GAINS AND LOSSES

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. 54 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)