Appendix C Amendments to other IFRSsF1
United Kingdom Repealed
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IFRS 1
FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
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C1
IFRS 1 is amended as described below.
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IFRS 2
SHARE-BASED PAYMENT
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C2
IFRS 2 is amended as described below.
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IFRS 7
FINANCIAL INSTRUMENTS: DISCLOSURES
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C3
IFRS 7 is amended as described below.
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IAS 12
INCOME TAXES
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C4
IAS 12 is amended as described below.
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IAS 16
PROPERTY, PLANT AND EQUIPMENT
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C5
In IAS 16 paragraph 44 is amended as follows:
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IAS 28
INVESTMENTS IN ASSOCIATES
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C6
In IAS 28 paragraph 23 is amended as follows:
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IAS 32
FINANCIAL INSTRUMENTS: PRESENTATION
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C7
IAS 32 is amended as described below.
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IAS 33
EARNINGS PER SHARE
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C8
In IAS 33 paragraph 22 is amended as follows:
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IAS 34
INTERIM FINANCIAL REPORTING
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C9
IAS 34 is amended as described below.
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IAS 36
IMPAIRMENT OF ASSETS
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C10
IAS 36 is amended as described below.
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IAS 37
PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
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C11
In IAS 37 paragraph 5 is amended as follows:
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IAS 38
INTANGIBLE ASSETS
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C12
IAS 38 is amended as described below.
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IAS 39
FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT
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C13
IAS 39 is amended as described below.
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IFRIC 9
REASSESSMENT OF EMBEDDED DERIVATIVES
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C14
Paragraph 5 of IFRIC 9 is footnoted as follows:
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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. 13 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)