Appendix Amendment to IFRS 1 First-time Adoption of International Financial Reporting StandardsF1
United Kingdom Repealed
The amendment in this appendix shall be applied for annual periods beginning on or after 1 July 2010. If an entity applies this Interpretation for an earlier period, these amendments shall be applied for that earlier period.
A heading and paragraph D25 are added to Appendix D.
Extinguishing financial liabilities with equity instruments
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D25
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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. 29 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)