OpenLegislation

Division DisclosureF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 51Division 51
  2. 52Division 52
  3. 53A lessee shall disclose the following amounts for the reporting period:
  4. 54Division 54
  5. 55Division 55
  6. 56Division 56
  7. 57Division 57
  8. 58Division 58
  9. 59In addition to the disclosures required in paragraphs 53–58, a lessee shall disclose additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective in paragraph 51 (as described in paragraph B48). This additional information may include, but is not limited to, information that helps users of financial statements to assess:
  10. 60Division 60

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)