Division Changes from previous requirements United Kingdom Repealed Original text. Later amendments are not shown. IN7Like SIC-8, the IFRS requires retrospective application in most areas. Unlike SIC-8, the IFRS: Notes on the whole EU Regulation Textual amendments F1 Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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 Notes on Annex Textual amendments F1 Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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 Notes on Division Textual amendments F1 Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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). ← Division IN6 Division Division IN7 →