Division CONSEQUENTIAL AMENDMENTS TO OTHER STANDARDSF1
United Kingdom Repealed
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- IAS 1 Presentation of Financial Statements
- IAS 17 Leases
- IAS 23 Borrowing Costs
- IAS 36 Impairment of Assets
- IAS 40 Investment Property
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. 46 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)