# 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), Article 1

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

Annex to regulation (EC) No 1725/2003 is amended as follows:
1.. The text of the Amendments to International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities is inserted as set out in the Annex to this Regulation.
2.. The text of the IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation — Special Purpose Entities is inserted as set out in the Annex to this Regulation.
3.. The adoption of the amendments to IAS 39 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards in order to ensure consistency between international accounting standards.

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Source: https://www.legislation.gov.uk/eur/2005/1751/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1751/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.