Amendments to the Basis for Conclusions on other IFRSs

This appendix contains amendments to the Basis for Conclusions on other IFRSs that are necessary in order to ensure consistency with IFRS 11 and the related amendments to other IFRSs. Amended paragraphs are shown with new text underlined and deleted text struck through.

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The amendments contained in this appendix when IFRS 11 was issued in 2011 have been incorporated into the Basis for Conclusions on the relevant IFRSs.