OpenLegislation

Division SCOPEF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 2An entity shall apply this IFRS in:
  2. 3An entity’s first IFRS financial statements are the first annual financial statements in which the entity adopts IFRSs, by an explicit and unreserved statement in those financial statements of compliance with IFRSs. Financial statements in accordance with IFRSs are an entity’s first IFRS financial statements if, for example, the entity:
  3. 4This IFRS applies when an entity first adopts IFRSs. It does not apply when, for example, an entity:
  4. 5This IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs. Such changes are the subject of:

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)