# Commission Regulation (EC) No 1751/2005 of 25 October 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 IFRS 1, IAS 39 and SIC 12 (Text with EEA relevance), Annex

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

INTERNATIONAL FINANCIAL REPORTING STANDARDS
IAS 39
Amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities
SIC 12
IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities

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Source: https://www.legislation.gov.uk/eur/2005/1751/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1751/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.