# Commission Regulation (EC) No 2106/2005 of 21 December 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 Accounting Standard (IAS) 39 (Text with EEA relevance), Article 2

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

Each company shall apply the amendments to IAS 39 as set out in the Annex to this Regulation as from the commencement date of its 2006 financial year at the latest.

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Source: https://www.legislation.gov.uk/eur/2005/2106/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-2106/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.