{
  "url": "https://openlegislation.uk/eu-regulation-2006-108/annex/appendix-Amendments",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-108/annex/appendix-Amendments.json",
  "legislation": "eur/2006/108",
  "legislation_title": "Commission Regulation (EC) No 108/2006 of 11 January 2006 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, 4, 6 and 7, International Accounting Standards (IAS) 1, 14, 17, 32, 33, and 39, International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 6 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-108",
  "path": "annex/appendix/Amendments",
  "kind": "appendix",
  "number": "Amendments to IFRS 1 First-time Adoption of Intern",
  "heading": null,
  "text": "This document sets out amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards. The amendments finalise proposals that were contained in an Exposure Draft of Proposed Amendments to this IFRS that was published on 29 April 2005.\nAmendment to IFRS 1\nParagraph 36B and the preceding heading are amended as follows.\nExemption from the requirement to present comparative information for IFRS 6\n36B An entity that adopts IFRSs before 1 January 2006 and chooses to adopt IFRS 6 Exploration for and Evaluation of Mineral Resources before 1 January 2006 need not apply the requirements of IFRS 6 to comparative information presented in its first IFRS financial statements.",
  "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/2006/108/annex/appendix/Amendments",
    "retrieved_at": "2026-11-01T14:53:58.207860+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."
}