# 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), Article 1

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

The Annex to Regulation (EC) No 1725/2003 is amended as follows:
1.. International Accounting Standard (IAS) 39 is amended as set out in point A of the Annex to this Regulation;
2.. The text of ‘International Accounting Standard (IAS) Amendments to IAS 39 Financial Instruments: Recognition and Measurement, The Fair Value Option’ as set out in point B of the Annex to this Regulation, is added to IAS 39.
3.. International Financial Reporting Standard (IFRS) 1 and IAS 32 are amended as set out in point B of the Annex to this Regulation.

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Source: https://www.legislation.gov.uk/eur/2005/1864/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1864/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.