((a))
International Accounting Standard (IAS) 12 Income Taxes is amended as set out in the Annex to this Regulation;
((b))
IAS 23 Borrowing Costs is amended as set out in the Annex to this Regulation;
((c))
International Financial Reporting Standard (IFRS) 3 Business Combinations is amended as set out in the Annex to this Regulation;
((d))
IFRS 11 Joint Arrangements is amended as set out in the Annex to this Regulation.