{
  "url": "https://openlegislation.uk/eu-decision-2006-505/article-2",
  "json_url": "https://openlegislation.uk/eu-decision-2006-505/article-2.json",
  "legislation": "eudn/2006/505",
  "legislation_title": "Commission Decision of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions (2006/505/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-505",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Task",
  "text": "The role of the group shall be to advise the Commission, before it takes a decision on endorsement, on whether EFRAG's opinions on endorsement of International Financial Reporting Standards (IFRS) and Interpretations by the International Financial Reporting Committee (IFRICs) are well-balanced and objective.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2006/505/article/2",
    "retrieved_at": "2026-11-01T15:17:32.567469+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}