OpenLegislation

Division Disclosures about the overlay approachF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 39KAn insurer that applies the overlay approach shall disclose information to enable users of financial statements to understand:
  2. 39LTo comply with paragraph 39K, an insurer shall disclose:
  3. 39MIf an entity applied the overlay approach when accounting for its investment in an associate or joint venture using the equity method, the entity shall disclose the following, in addition to the information required by IFRS 12:

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 56 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)