# 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: OBJECTIVE

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

1.. The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting and disclosing information about financial instruments are set out in IAS 32 Financial Instruments: Disclosure and Presentation.

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Source: https://www.legislation.gov.uk/eur/2004/2086/annex/n2/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-2086/annex-n2/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.