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Division APPENDIX B Business combinationsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. B1Division B1
  2. B2If a first-time adopter does not apply IAS 22 retrospectively to a past business combination, this has the following consequences for that business combination:
  3. B3Division B3
  4. B4Division B4

Annotations

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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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).