# 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), Division AMENDMENTS TO INTERNATIONAL ACCOUNTING STANDARD 39: Financial Instruments: Recognition and Measurement

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

THE FAIR VALUE OPTION
This document sets out amendments to IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). The amendments relate to proposals that were contained in an Exposure Draft of Proposed Amendments to IAS 39 — The Fair Value Option published in April 2004.
Entities shall apply the amendments set out in this document for annual periods beginning on or after 1 January 2006.
In paragraph 9, part (b) of the definition of a financial asset or financial liability at fair value through profit or loss is replaced, as follows.
Paragraph 11A is added, as follows.
Paragraph 48A is added, as follows.

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Source: https://www.legislation.gov.uk/eur/2005/1864/annex/division/B/division/AMENDMENTS (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1864/annex/division-B/division-AMENDMENTS
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.