{
  "url": "https://openlegislation.uk/eu-regulation-2006-1329/annex/division-IFRIC/division-5/division-8",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-1329/annex/division-IFRIC/division-5/division-8.json",
  "legislation": "eur/2006/1329",
  "legislation_title": "Commission Regulation (EC) No 1329/2006 of 8 September 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 the International Financial Reporting Interpretations Committee's (IFRIC's) Interpretations 8 and 9 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-1329",
  "path": "annex/division/IFRIC/division/5/division/8",
  "kind": "division",
  "number": "8",
  "heading": null,
  "text": "IFRS 2 applies to particular transactions in which goods or services are received, such as transactions in which an entity receives goods or services as consideration for equity instruments of the entity. This includes transactions in which the entity cannot identify specifically some or all of the goods or services received.",
  "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/2006/1329/annex/division/IFRIC/division/5/division/8",
    "retrieved_at": "2026-11-01T14:53:30.802483+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."
}