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Annex Annual Improvements to IFRS® Standards 2015–2017 CycleF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. Amendments toIFRS 3 Business Combinations
  2. Amendments toIFRS 11 Joint Arrangements
  3. Amendments toIAS 12 Income Taxes
  4. Amendments toIAS 23 Borrowing Costs

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 66 (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))