Division Transition for classification and measurement (Chapters 4 and 5)F1

United Kingdom Repealed

1. 7.2.3Division 7.2.3
2. 7.2.4Division 7.2.4
3. 7.2.5Division 7.2.5
4. 7.2.6Division 7.2.6
5. 7.2.7Division 7.2.7
6. 7.2.8At the date of initial application an entity may designate:
7. 7.2.9At the date of initial application an entity:
8. 7.2.10At the date of initial application, an entity:
9. 7.2.11If it is impracticable (as defined in IAS 8) for an entity to apply retrospectively the effective interest method, the entity shall treat:
10. 7.2.12Division 7.2.12
11. 7.2.13Division 7.2.13
12. 7.2.14Division 7.2.14
13. 7.2.15Division 7.2.15
14. 7.2.16Division 7.2.16
15. Impairment (Section 5.5)