{
  "url": "https://openlegislation.uk/eu-regulation-2005-1864/annex/division-B",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1864/annex/division-B.json",
  "legislation": "eur/2005/1864",
  "legislation_title": "Commission Regulation (EC) No 1864/2005 of 15 November 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 International Financial Reporting Standard No 1 and International Accounting Standards Nos. 32 and 39 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1864",
  "path": "annex/division/B",
  "kind": "division",
  "number": "B",
  "heading": null,
  "text": "The following text is added to IAS 39:\nINTERNATIONAL ACCOUNTING STANDARDS\nIAS No\nTitle\n‘IAS 39\nFinancial Instruments: Recognition and Measurement with the addition of the provisions on the use of the fair value option’\nIn Appendix A, paragraphs AG4B-AG4K are added, 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/2005/1864/annex/division/B",
    "retrieved_at": "2026-11-01T14:54:09.006183+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."
}