# Commission Regulation (EC) No 1073/2005 of 7 July 2005 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 IFRIC 2 (Text with EEA relevance), Article 2

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

This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
It shall apply to each financial year of a company starting on or after 1 January 2005 at the latest.

---
Source: https://www.legislation.gov.uk/eur/2005/1073/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1073/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.