{
  "url": "https://openlegislation.uk/eu-regulation-2005-1910/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1910/article-1.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": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Annex to Regulation (EC) No 1725/2003 is amended as follows:\n1.. International Financial Reporting Standard (IFRS) 6 Exploration for and evaluation of mineral resources is inserted as set out in the Annex to this Regulation;\n2.. IAS 19 Employee benefits is amended in accordance with Amendment to IAS as set out in the Annex to this Regulation;\n3.. International Financial Reporting Interpretations Committee’s Interpretation (IFRIC Interpretation) 4 Determining whether an arrangement contains a lease is inserted as set out in the Annex to this Regulation;\n4.. IFRIC Interpretation 5 Rights to interests arising from decommissioning, restoration and environmental funds is inserted as set out in the Annex to this Regulation;\n5.. International Financial Reporting Standard (IFRS) 1, IAS 16 and IAS 38 are amended in accordance with Appendix B of IFRS 6 as set out in the Annex to this Regulation;\n6.. IFRS 1, IAS 1 and IAS 24 are amended in accordance with Appendix F of Amendment to IAS 19 as set out in the Annex to this Regulation;\n7.. IFRS 1 is amended in accordance with the Appendix of IFRIC 4 as set out in the Annex to this Regulation;\n8.. IAS 39 is amended in accordance with the Appendix of IFRIC 5 as set out in the Annex to this Regulation.",
  "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/article/1",
    "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."
}