OpenLegislation

Division International Financial Reporting Standard 16 LeasesF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. OBJECTIVE
  2. SCOPE
  3. RECOGNITION EXEMPTIONS (PARAGRAPHS B3–B8)
  4. IDENTIFYING A LEASE (PARAGRAPHS B9–B33)
  5. LEASE TERM (PARAGRAPHS B34–B41)
  6. LESSEE
  7. LESSOR
  8. SALE AND LEASEBACK TRANSACTIONS

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 54A (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(a)) (with transitional provision in reg. 20(2)); 2020 c. 1, Sch. 5 para. 1(1)