- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Changes in Accounting Standards (Loan Relationships and Derivative Contracts) Regulations 2014 No. 3325
2.Amendment of the Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations 2002
3.Amendment of the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004
4.Amendment of the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
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