{
  "url": "https://openlegislation.uk/eu-regulation-2006-708/annex/division-2/division-Applying/division-4/division-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-708/annex/division-2/division-Applying/division-4/division-5.json",
  "legislation": "eur/2006/708",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-708",
  "path": "annex/division/2/division/Applying/division/4/division/5",
  "kind": "division",
  "number": "5",
  "heading": null,
  "text": "After an entity has restated its financial statements, all corresponding figures in the financial statements for a subsequent reporting period, including deferred tax items, are restated by applying the change in the measuring unit for that subsequent reporting period only to the restated financial statements for the previous reporting period.",
  "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/2006/708/annex/division/2/division/Applying/division/4/division/5",
    "retrieved_at": "2026-11-01T14:53:45.393489+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."
}