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Division Exemptions from other IFRSsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 13An entity may elect to use one or more of the following exemptions:
  2. Investments in subsidiaries, jointly controlled entities and associates
  3. Designation of previously recognised financial 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. 8 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)