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Annex

United Kingdom

Original text. Later amendments are not shown.

INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 39Amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities
SIC 12IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities
  1. Division
  2. Amendments to IAS 39 Financial Instruments: Recognition and Measurement
  3. International Financial Reporting Interpretations IFRIC