Amendments to the Basis for Conclusions on other IFRSs
This appendix contains amendments to the Basis for Conclusions (and related appendices) on other IFRSs that are necessary in order to ensure consistency with IAS 19 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 IAS 19, as amended in 2011, was issued have been incorporated into the Basis for Conclusions on the relevant IFRSs published in this volume.