# Commission Regulation (EC) No 708/2006 of 8 May 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 Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 (Text with EEA relevance), Annex

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

INTERNATIONAL FINANCIAL REPORTING STANDARDS
IFRIC 7
IFRIC Interpretation 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 21
Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates — Net Investment in a Foreign Operation

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Source: https://www.legislation.gov.uk/eur/2006/708/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-708/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.