OpenLegislation

Division WITHDRAWAL OF OTHER PRONOUNCEMENTS

United Kingdom

Original text. Later amendments are not shown.

  1. 109..

    This Standard supersedes IAS 39 Financial Instruments: Recognition and Measurement revised in October 2000.

  2. 110..

    This Standard and the accompanying Implementation Guidance supersede the Implementation Guidance issued by the IAS 39 Implementation Guidance Committee, established by the former IASC.