{
  "url": "https://openlegislation.uk/eu-regulation-2004-2236",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-2236.json",
  "id": "eur/2004/2236",
  "title": "Commission Regulation (EC) No 2236/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32 (Text with EEA relevance)",
  "short_title": "Regulation (EC) No 2236/2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 2236/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32 (Text with EEA relevance)",
  "citation": "EU Regulation No 2236/2004",
  "type": "eur",
  "year": "2004",
  "number": "2236",
  "version": "current",
  "date": "2004-12-29",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/appendix/INTERNATIONAL",
      "kind": "appendix",
      "number": "INTERNATIONAL FINANCIAL REPORTING STANDARD 3",
      "heading": "Business combinations",
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/annex/appendix-INTERNATIONAL",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex"
    },
    {
      "path": "annex/appendix/A",
      "kind": "appendix",
      "number": "A",
      "heading": "Defined terms",
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/annex/appendix-A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/appendix/INTERNATIONAL"
    },
    {
      "path": "annex/appendix/B",
      "kind": "appendix",
      "number": "B",
      "heading": "Application supplement",
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/annex/appendix-B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/appendix/INTERNATIONAL"
    },
    {
      "path": "annex/appendix/C",
      "kind": "appendix",
      "number": "C",
      "heading": "Amendments to other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2004-2236/annex/appendix-C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/appendix/INTERNATIONAL"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2004-2236/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2004-2236/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2004-2236/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/2236",
    "retrieved_at": "2026-11-01T14:55:00.914728+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."
}