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Division ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES, JOINTLY CONTROLLED ENTITIES AND ASSOCIATES IN SEPARATE FINANCIAL STATEMENTSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 38When an entity prepares separate financial statements, it shall account for investments in subsidiaries, jointly controlled entities and associates:
  2. 38ADivision 38A
  3. 38BWhen a parent reorganises the structure of its group by establishing a new entity as its parent in a manner that satisfies the following criteria:
  4. 38CDivision 38C
  5. 39Division 39
  6. 40Division 40

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)