{
  "url": "https://openlegislation.uk/eu-regulation-2004-2236/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-2236/article-2.json",
  "legislation": "eur/2004/2236",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-2236",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.\nIt shall apply from 1 January 2005 at the latest.",
  "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/eur/2004/2236/article/2",
    "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."
}