{
  "url": "https://openlegislation.uk/eu-regulation-2005-1910/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1910/annex.json",
  "legislation": "eur/2005/1910",
  "legislation_title": "Commission Regulation (EC) No 1910/2005 of 8 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 1 and 6, IASs 1, 16, 19, 24, 38, and 39, International Financial Reporting Interpretations Committee’s Interpretations 4 and 5 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1910",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "INTERNATIONAL FINANCIAL REPORTING STATNDARDS\nIFRS 6\nInternational Financial Reporting Standard (IFRS) 6 Exploration for and evaluation of mineral resources\nIAS 19\nAmendment to IAS 19 Employee benefits\nIFRIC 4\nIFRIC Interpretation 4 Determining whether an arrangement contains a lease\nIFRIC 5\nIFRIC Interpretation 5 Rights to interests arising from decommissioning, restoration and environmental funds",
  "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/2005/1910/annex",
    "retrieved_at": "2026-11-01T14:54:07.875445+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."
}