{
  "url": "https://openlegislation.uk/eu-regulation-2005-1751/annex/division-2/division-Appendix/division-A1",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1751/annex/division-2/division-Appendix/division-A1.json",
  "legislation": "eur/2005/1751",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1751",
  "path": "annex/division/2/division/Appendix/division/A1",
  "kind": "division",
  "number": "A1",
  "heading": null,
  "text": "IFRS 1 First-time Adoption of International Financial Reporting Standards is amended as described below.\nIn paragraph 13, subparagraphs (j) and (k) are amended, and subparagraph (l) inserted, as follows:\n(j) decommissioning liabilities included in the cost of property, plant and equipment (paragraph 25E);\n(k) leases (paragraph 25F); and\n(l) fair value measurement of financial assets or financial liabilities at initial recognition (paragraph 25G).\nAfter paragraph 25F a new heading and paragraph 25G are inserted as follows:",
  "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/2005/1751/annex/division/2/division/Appendix/division/A1",
    "retrieved_at": "2026-11-01T14:54:11.657804+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."
}