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Division Amendments to IFRS 10 Consolidated Financial StatementsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 2To meet the objective in paragraph 1, this IFRS:
  2. 3Division 3
  3. 4An entity that is a parent shall present consolidated financial statements. This IFRS applies to all entities, except as follows:
  4. DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY
  5. INVESTMENT ENTITIES: EXCEPTION TO CONSOLIDATION
  6. DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY
  7. ACCOUNTING FOR A CHANGE IN INVESTMENT ENTITY STATUS

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