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Division Appendix C F1

United Kingdom Repealed

Original text. Later amendments are not shown.

An entity shall apply the amendment in this Appendix when it applies IFRIC 23.

  1. Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
  2. Uncertainty over income tax treatments

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 63 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b)) (with transitional provision in reg. 20(2)); 2020 c. 1, Sch. 5 para. 1(1)