OpenLegislation

Division 25G Notwithstanding the requirements of paragraphs 7 and 9, an entity may apply the requirements in the last sentence of IAS 39 paragraph AG76, and paragraph AG76A, in either of the following ways:

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    prospectively to transactions entered into after 25 October 2002; or

  2. (b)

    prospectively to transactions entered into after 1 January 2004.