# Commission Regulation (EC) No 2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 (Text with EEA relevance), Division: Amendments to IAS 36

Extent: E+W+S+N.I.

B7. IAS 36 Impairment of Assets is amended as described below:
Standard
Paragraph 1 is amended to read as follows:
1.. This Standard shall be applied in accounting for the impairment of all assets, other than:
…
(e) financial assets that are included in the scope of IAS 39 Financial Instruments: Recognition and Measurement;
…

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Source: https://www.legislation.gov.uk/eur/2004/2086/annex/4/division/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-2086/annex-4/division-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.