OpenLegislation

Division 5.5 IMPAIRMENTF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Recognition of expected credit losses
  2. Simplified approach for trade receivables, contract assets and lease receivables
  3. Measurement of expected credit 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)