ANNEX U.K. INTERNATIONAL ACCOUNTING STANDARDS

[F1 INTERNATIONAL ACCOUNTING STANDARD 27 Separate Financial Statements

Textual Amendments

F1 Substituted 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).

EFFECTIVE DATE AND TRANSITION U.K.

[F2 18J Equity Method in Separate Financial Statements (Amendments to IAS 27), issued in August 2014, amended paragraphs 4–7, 10, 11B and 12. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors . Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact.] ] U.K.

Textual Amendments

F2 Inserted by Commission Regulation (EU) 2015/2441 of 18 December 2015 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 Accounting Standard 27 (Text with EEA relevance).