Commission Implementing Regulation (EU) No 680/2014 of 16 April 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) (c. 680)

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).

42. Tangible and intangible assets: carrying amount by measurement method U.K.

ANNEX IV Table 88: rows 1 - 13

		[F1 References National GAAP compatible IFRS Annex V.Part 2.302	Carrying amount
				of which: right-of-use assets
				IFRS 16.47(a), 53(j), Annex V.Part 2.303i
			010	020
010	Property plant and equipment	IAS 16.6; IAS 16.29; IAS 1.54(a)
020	Revaluation model	IAS 16.31, 73(a),(d)
030	Cost model	IAS 16.30, 73(a),(d)
040	Investment property	IAS 40.5, 30; IAS 1.54(b)
050	Fair value model	IAS 40.33-55, 76
060	Cost model	IAS 40.56, 79(c)
070	Other intangible assets	IAS 38.8, 118, 122 ; Annex V.Part 2.303
080	Revaluation model	IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 38.74		]