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Division 5.7 GAINS AND LOSSESF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 5.7.1A gain or loss on a financial asset or financial liability that is measured at fair value shall be recognised in profit or loss unless:
  2. 5.7.1 ADividends are recognised in profit or loss only when:
  3. 5.7.2Division 5.7.2
  4. 5.7.3Division 5.7.3
  5. 5.7.4Division 5.7.4
  6. Investments in equity instruments
  7. Liabilities designated as at fair value through profit or loss
  8. Assets measured at fair value through other comprehensive income

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)