Appendix B Exceptions to the retrospective application of other IFRSsF1
United Kingdom Repealed
This appendix is an integral part of the IFRS.
B1
An entity shall apply the following exceptions:
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Derecognition of financial assets and financial liabilities
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B2
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B3
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Hedge accounting
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B4
As required by IAS 39, at the date of transition to IFRSs, an entity shall:
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B5
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B6
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Non-controlling interests
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B7
A first-time adopter shall apply the following requirements of IAS 27 (as amended in 2008) prospectively from the date of transition to IFRSs:
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Annotations
Textual amendments
- F1
Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 17 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)