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Division Amendments to IAS 1 Presentation of Financial StatementsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

Paragraph 7 is amended for an entity that has adopted the 2018 Amendments to References to the Conceptual Framework in IFRS Standards, and paragraph 139T is added.

  1. DEFINITIONS
  2. EFFECTIVE DATE

Annotations

Textual amendments

F1

Regulation revoked (8.3.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), reg. 1, Sch. Table 2 (with reg. 2(3))