OpenLegislation

Division Amendments to IAS 39 Financial Instruments: Recognition and MeasurementF1

United Kingdom Repealed

Original text. Later amendments are not shown.

Paragraphs 102A–102N and 108G are added. A new heading is added before paragraph 102A. New subheadings are added before paragraphs 102D, 102E, 102F, 102H and 102J.

  1. HEDGING
  2. EFFECTIVE DATE AND TRANSITION

Annotations

Textual amendments

F1

Regulation revoked (8.3.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), reg. 1, Sch. Table 2 (with reg. 2(3))