References | Better Regulation

Version date: 9 April 2024 - onwards

References

● IFRS 16 Leases

● IFRS 18 Presentation and Disclosure in Financial Statements

● IAS 8 Basis of Preparation of Financial Statements

● IAS 16 Property, Plant and Equipment (as revised in 2003)

● IAS 23 Borrowing Costs

● IAS 36 Impairment of Assets (as revised in 2004)

● IAS 37 Provisions, Contingent Liabilities and Contingent Assets

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