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Division Amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

Paragraph 5 is amended for an entity that has adopted the 2018 Amendments to References to the Conceptual Framework in IFRS Standards. Paragraph 6 is deleted and paragraph 54H 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))