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Division INTERNATIONAL ACCOUNTING STANDARDS Improvements to International Financial Reporting StandardsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. Division
  2. Amendment to IFRS 2 Share-based Payment
  3. Amendment to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  4. Amendment to IFRS 8 Operating Segments
  5. Amendment to IAS 1 Presentation of Financial Statements
  6. Amendment to IAS 7 Statement of Cash Flows
  7. Amendment to IAS 17 Leases
  8. Amendment to IAS 36 Impairment of Assets
  9. Amendment to IAS 38 Intangible Assets
  10. Amendment to IAS 39 Financial Instruments: Recognition and Measurement
  11. Amendment to application guidance on IAS 39 Financial Instruments: Recognition and Measurement
  12. Amendment to IFRIC 9 Reassessment of Embedded Derivatives
  13. Amendment to IFRIC Interpretation 16 Hedges of a Net Investment in a Foreign Operation

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