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Division Amendments to IFRS 9 Financial InstrumentsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

Paragraph 7.1.7 is added. A new heading and paragraphs 7.2.29–7.2.34 are added.

In Appendix B, paragraphs B4.1.11(b) and B4.1.12(b) are amended. Paragraph B4.1.12 A is added. Paragraph B4.1.10 has not been amended but has been included for ease of reference.

  1. Chapter 7Effective date and transition
  2. CLASSIFICATION (CHAPTER 4)

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 61A (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); 2020 c. 1, Sch. 5 para. 1(1))