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Division Components of defined benefit costF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 120An entity shall recognise the components of defined benefit cost, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset, as follows:
  2. Current service cost
  3. Net interest on the net defined benefit liability (asset)

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 65 (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(b); 2020 c. 1, Sch. 5 para. 1(1))