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Appendix A Effective date and transitionF1

United Kingdom Repealed

Original text. Later amendments are not shown.

This Appendix is an integral part of IFRIC 22 and has the same authority as the other parts of IFRIC 22.

EFFECTIVE DATE

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A1

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TRANSITION

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A2

On initial application, an entity shall apply this Interpretation either:

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A3

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