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Division Amendments to IFRS 3 Business CombinationsF1

United Kingdom Repealed

Original text. Later amendments are not shown.

Paragraph 3, the definition of the term ‘business’ in Appendix A and paragraphs B7–B9, B11 and B12 are amended. Paragraphs 64P, B7A–B7C, B8A and B12A–B12D, and headings above paragraphs B7A, B8 and B12, are added. Paragraph B10 is deleted.

  1. IDENTIFYING A BUSINESS COMBINATION
  2. EFFECTIVE DATE AND TRANSITION

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))