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Division RESTATEMENT OF PREVIOUSLY REPORTED INTERIM PERIODS

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 43A change in accounting policy, other than one for which the transition is specified by a new International Accounting Standard, should be reflected by:
  2. 44Division 44
  3. 45Division 45

Notes on the whole EU Regulation

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).

Notes on Annex

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).

Notes on Division

Textual amendments

F1

Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).