- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)
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Version Superseded: 31/12/2020
Point in time view as at 01/01/2019.
There are currently no known outstanding effects by UK legislation for Commission Regulation (EC) No 1126/2008,
Items recognised in profit or loss
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a transaction or event which is recognised, in the same or a different period, outside profit or loss, either in other comprehensive income or directly in equity (see paragraphs 61A to 65);]
[F2a business combination (other than the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements , of a subsidiary that is required to be measured at fair value through profit or loss) (see paragraphs 66 to 68).]
Textual Amendments
F2 Substituted by Commission Regulation (EU) No 1174/2013 of 20 November 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 27 (Text with EEA relevance).
interest, royalty or dividend revenue is received in arrears and is included in accounting profit in accordance with IFRS 15 Revenue from Contracts with Customers , IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments , as relevant, but is included in taxable profit (tax loss) on a cash basis; and]
costs of intangible assets have been capitalised in accordance with IAS 38 and are being amortised in [F1profit or loss], but were deducted for tax purposes when they were incurred.
Textual Amendments
F3 Substituted by Commission Regulation (EU) 2016/1905 of 22 September 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15 (Text with EEA relevance).
a change in tax rates or tax laws;
a reassessment of the recoverability of deferred tax assets; or
a change in the expected manner of recovery of an asset.
The resulting deferred tax is recognised in [F1profit or loss], except to the extent that it relates to items previously [F1recognised outside profit or loss] to equity (see paragraph 63).
Textual Amendments
F1 Substituted by Commission Regulation (EC) No 1274/2008 of 17 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 1 (Text with EEA relevance).
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