{
  "url": "https://openlegislation.uk/eu-regulation-2005-211/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-211/article-1.json",
  "legislation": "eur/2005/211",
  "legislation_title": "Commission Regulation (EC) No 211/2005 of 4 February 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 Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-211",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The Annex to Regulation (EC) No 1725/2003 is amended as follows:\n1.. International Financial Reporting Standard (IFRS) 2 Share-based Payment is inserted in the Annex to Regulation (EC) No 1725/2003;\n2.. the adoption of IFRS 2 implies, by way of consequence, amendments to IFRS 1, to International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39 in order to ensure consistency between international accounting standards;\n3.. the text for insertion is 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/2005/211/article/1",
    "retrieved_at": "2026-11-01T14:54:52.245326+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."
}