Appendix Amendments to other IFRSsF1
United Kingdom Repealed
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A1
In the following International Financial Reporting Standards applicable at 1 July 2009, references to ‘minority interest’ are amended to ‘non-controlling interest’ in the paragraphs identified:
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IFRS 1
First-time Adoption of International Financial Reporting Standards
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A2
IFRS 1 is amended as described below.
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IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
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A3
IFRS 5 is amended as described below.
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IAS 1
Presentation of Financial Statements
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A4
Paragraph 106 of IAS 1 (as revised in 2007) is amended as follows:
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IAS 7
Statement of Cash Flows
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A5
IAS 7 is amended as described below.
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IAS 21
The Effects of Changes in Foreign Exchange Rates
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A6
IAS 21 is amended as described below.
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IAS 28
Investments in Associates
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A7
IAS 28 is amended as described below.
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IAS 31
Interests in Joint Ventures
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A8
IAS 31 is amended as described below.
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IAS 39
Financial Instruments: Recognition and Measurement
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A9
IAS 39 is amended as described below.
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SIC-7
Introduction of the Euro
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A10
SIC-7 is amended as described below.
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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. 12 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)