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Division DisclosureF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 89Division 89
  2. 90A lessor shall disclose the following amounts for the reporting period:
  3. 91Division 91
  4. 92A lessor shall disclose additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective in paragraph 89. This additional information includes, but is not limited to, information that helps users of financial statements to assess:
  5. Finance leases
  6. Operating leases

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)