Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
References | Current period | ||
---|---|---|---|
010 | |||
020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
040 | Other assets | IAS 1.34 (a) | |
050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | ] ] |