{
  "url": "https://openlegislation.uk/eu-regulation-2006-1329/annex/division-IFRIC/division-5/division-9",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-1329/annex/division-IFRIC/division-5/division-9.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/9",
  "kind": "division",
  "number": "9",
  "heading": null,
  "text": "In the absence of specifically identifiable goods or services, other circumstances may indicate that goods or services have been (or will be) received, in which case IFRS 2 applies. In particular, if the identifiable consideration received (if any) appears to be less than the fair value of the equity instruments granted or liability incurred, typically this circumstance indicates that other consideration (i.e. unidentifiable goods or services) has been (or will be) 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/9",
    "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."
}