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Division PresentationF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 47A lessee shall either present in the statement of financial position, or disclose in the notes:
  2. 48Division 48
  3. 49Division 49
  4. 50In the statement of cash flows, a lessee shall classify:

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)