Show Summary Details F Fair value accounting micro-entities, 2.33 small companies, 2.32 adjustments business combinations, 21.15 generally, 3.15 deemed cost, 35.18 impairment, 29.9 income statement, 3.15 investment in associates accounting policy option where investor is not a parent, 16.7 generally, 16.11 – 16.12 investment in joint ventures, 17.9 – 17.10 recognition of assets and liabilities, 5.6 revenue, and, 25.3 Fair value adjustments business combinations, 21.15 generally, 3.15 Fair value measurement financial instruments basic, 13.15 ‒13.16 exemptions specific to small entities, 35.35 generally, 3.51 ‒3.52, 3.61 Fifth Money Laundering Directive 2018/843/EU generally, 7.17 Filing requirements ‘abbreviated’ financial statements, 7.4 change of accounting reference date, 7.13 ‘delivery to Companies House’, 7.11 directors’ report, 7.9 generally, 1.17 , 7.4 – 7.8 late filing penalties, 7.10 – 7.12 micro-entities, 1.18 – 1.19 Filleted financial statements generally, 7.6 Finance leases accounting for lessees, 22.8 – 22.9 lessors see Lessor accounting classification as, 22.4 – 22.5 contentious areas definition, ...