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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United Kingdom Repealed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. SCOPE
  2. INVESTMENT ENTITIES: EXCEPTION TO CONSOLIDATION
  3. DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY
  4. EFFECTIVE DATE
  5. TRANSITION

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