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Division Amendments to IFRS 11 Joint ArrangementsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. C1ADivision C1A
  2. Transition
  3. Joint ventures—transition from proportionate consolidation to the equity method
  4. Joint operations—transition from the equity method to accounting for assets and liabilities
  5. Transition provisions in an entity’s separate financial statements
  6. References to the ‘immediately preceding period’

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