# 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), Article 1

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

Annex to Regulation (EC) No 1725/2003 is amended as follows:
1.. International Financial Reporting Standard (IFRS) 6 Exploration for and evaluation of mineral resources is inserted as set out in the Annex to this Regulation;
2.. IAS 19 Employee benefits is amended in accordance with Amendment to IAS as set out in the Annex to this Regulation;
3.. 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;
4.. IFRIC Interpretation 5 Rights to interests arising from decommissioning, restoration and environmental funds is inserted as set out in the Annex to this Regulation;
5.. 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;
6.. 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;
7.. IFRS 1 is amended in accordance with the Appendix of IFRIC 4 as set out in the Annex to this Regulation;
8.. IAS 39 is amended in accordance with the Appendix of IFRIC 5 as set out in the Annex to this Regulation.

---
Source: https://www.legislation.gov.uk/eur/2005/1910/article/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-1910/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.