Appendix F1
United Kingdom Repealed
Amendments to other IFRSs
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IFRS 1
First-time Adoption of International Financial Reporting Standards
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A1
Paragraph 39L is added as follows:
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39L
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A2
In Appendix D (Exemptions from other IFRSs), the heading above paragraph D10 and paragraphs D10 and D11 are deleted and paragraph D1 is amended as follows:
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D1
An entity may elect to use one or more of the following exemptions:
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A3
In Appendix E (Short-term exemptions from IFRSs), a heading and paragraph E5 are added as follows:
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E5
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IFRS 8
Operating Segments
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A4
Paragraph 24 is amended as follows:
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24
An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets:
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IFRS 13
Fair Value Measurement
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A5
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IAS 19
Employee Benefits (as amended in June 2011)
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A6
Paragraphs D62 and D63 are amended as follows:
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D62
Paragraph 113 is amended as follows:
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D63
Paragraph 174 is added as follows:
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IAS 1
Presentation of Financial Statements
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A7
In paragraph 7, the definition of ‘other comprehensive income’ is amended as follows:
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7
…
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A8
Paragraph 96 is amended, and paragraph 139K is added as follows:
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96
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139K
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IAS 24
Related Party Disclosures
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A9
Paragraph 22 is amended as follows:
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22
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IFRIC 14
IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
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A10
Below the heading ‘References’, after the reference to IAS 19 Employee Benefits is added ‘(as amended in 2011)’.
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1
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6
The issues addressed in this Interpretation are:
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17
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24
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27C
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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. 32 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)