# 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 A1

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

IFRS 1 First-time Adoption of International Financial Reporting Standards is amended as described below.
In paragraph 13, subparagraphs (j) and (k) are amended, and subparagraph (l) inserted, as follows:
(j) decommissioning liabilities included in the cost of property, plant and equipment (paragraph 25E);
(k) leases (paragraph 25F); and
(l) fair value measurement of financial assets or financial liabilities at initial recognition (paragraph 25G).
After paragraph 25F a new heading and paragraph 25G are inserted as follows:

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Source: https://www.legislation.gov.uk/eur/2005/1751/annex/division/2/division/Appendix/division/A1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1751/annex/division-2/division-Appendix/division-A1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.