Appendix F1
United Kingdom Repealed
Amendments to IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
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SCOPE
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5A
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CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE OR AS HELD FOR DISTRIBUTION TO OWNERS
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8
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12A
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MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD FOR SALE
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15A
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EFFECTIVE DATE
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44D
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Amendment to IAS 10
Events after the Reporting Period
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DIVIDENDS
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13
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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. 18 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)