ANNEX U.K. INTERNATIONAL ACCOUNTING STANDARDS

[F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 10 Consolidated Financial Statements

Textual Amendments

F1 Inserted by Commission Regulation (EU) No 1254/2012 of 11 December 2012 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011) (Text with EEA relevance).

[F2 DETERMINING WHETHER AN ENTITY IS AN INVESTMENT ENTITY U.K.

30 A parent that either ceases to be an investment entity or becomes an investment entity shall account for the change in its status prospectively from the date at which the change in status occurred (see paragraphs B100–B101).] ] U.K.

Textual Amendments

F2 Inserted by Commission Regulation (EU) No 1174/2013 of 20 November 2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 10 and 12 and International Accounting Standard 27 (Text with EEA relevance).