a) the claim is brought under section 21 of the 1988 Act 3 to recover possession of residential property let under an assured shorthold tenancy other than a demoted assured shorthold tenancy; and Value in use: the present value of the future cash flows expected to be derived from an asset or cash-generating unit Identifying an asset that may be impaired Where notice is required under paragraph (3)(b), the court may treat the hearing of the application to set aside as the hearing of the claim. Stay of possession proceedings, coronavirus Removing the indicator relating to the form of the consideration. Although that indicator might sometimes be helpful in assessing whether an entity is an agent, the Boards concluded that it would not be helpful in assessing whether an entity is a principal.

Clarify that the specified good or service (that is, the unit of account for the principal versus agent evaluation) is each distinct good or service (or distinct bundle of goods or services). Accordingly, the amendments also clarify that because a contract with a customer could include more than one specified good or service, an entity could be a principal for one or more specified goods or services in a contract and an agent for others. b) the only purpose of the claim is to recover possession of the property and no other claim is made; Cash flow projections should be based on reasonable and supportable assumptions, the most recent budgets and forecasts, and extrapolation for periods beyond budgeted projections. [IAS 36.33] IAS 36 presumes that budgets and forecasts should not go beyond five years; for periods after five years, extrapolate from the earlier budgets. [IAS 36.35] Management should assess the reasonableness of its assumptions by examining the causes of differences between past cash flow projections and actual cash flows. [IAS 36.34] The Board wanted to maintain convergence with IFRS 15. The IASB chose not to make amendments to IFRS 15 for this issue.b)the claim is a claim under section 178 or section 199 of the 2016 Act, where the issue of retaliatory possession has been raised under section 217 of the 2016 Act 28; Example 1: You might wish to cook a meal which needs to be in the oven for 6.30 hours. Let's say right now it is 11:20 and you want to find out when to set the oven timer to. You need to enter "11:20" in the "Time" box and then using the "add time" function you will enter "6" in the "hours" box and "30" in the "minutes" box. By hitting the "calculate" button you will be shown the result in the bottom, which in this case is 17:50, or 5:50 pm. Where the defendant seeks postponement of possession on the ground of exceptional hardship under section 219 30 of the 2016 Act, the judge may direct a hearing of that issue.

d)enable the parties to make certain applications or take further steps in relation to the claim electronically; When another party is involved in providing goods or services to a customer, an entity that is a principal obtains control of (a) a good or another asset from the other party that it then transfers to the customer; (b) a right to a service that will be performed by another party, which gives the entity the ability to direct that party to provide the service to the customer on the entity’s behalf; or (c) a good or service from the other party that it combines with other goods or services to provide the specified good or service to the customer.

Where, in a possession claim against trespassers, the claimant does not know the name of a person in occupation or possession of the land, the claim must be brought against ‘persons unknown’ in addition to any named defendants.

The amendments in this Update are intended to improve the operability and understandability of the implementation guidance on principal versus agent considerations by clarifying the following:If the carrying amount of the unit exceeds the recoverable amount of the unit, the entity must recognise an impairment loss.