# Commission Regulation (EC) No 2237/2004 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 IAS No 32 and IFRIC 1 (Text with EEA relevance), Article 1

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

Annex to regulation (EC) No 1725/2003 is amended as follows:
(1) the text of International Accounting Standard (IAS) 32 Financial instruments: disclosure and presentation set out in the Annex to this Regulation, is inserted.
(2) the text of the Interpretation IFRIC 1 Changes in existing decommissioning, restoration and similar liabilities set out in the Annex to this Regulation, is inserted.

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Source: https://www.legislation.gov.uk/eur/2004/2237/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-2237/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

