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Division AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: PRESEN PUTTABLE FINANCIAL INSTRUMENTS AND OBLIGATIONS ARISING ON LIQUIDATIONF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Amendments to IFRSs
  2. Amendments to IAS 32Financial Instruments: Presentation
  3. Amendments to IFRS 7, IAS 39 and IFRIC 2
  4. IFRS 7Financial Instruments: Disclosures
  5. IAS 39Financial Instruments: Recognition and Measurement
  6. IFRIC 2Members’ Shares in Co-operative Entities and Similar Instruments

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. 7 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)