# 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), Division Appendix: Amendments to IFRS 1

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

The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005. If an entity applies IFRS 1 for an earlier period, these amendments shall be applied for that earlier period.

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Source: https://www.legislation.gov.uk/eur/2005/1751/annex/division/2/division/Appendix (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1751/annex/division-2/division-Appendix
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.