# 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), Division 6

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

An entity shall apply this Interpretation for annual periods beginning on or after 1 March 2006. Earlier application is encouraged. If an entity applies this Interpretation to financial statements for a period beginning before 1 March 2006, it shall disclose that fact.

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Source: https://www.legislation.gov.uk/eur/2006/708/annex/division/2/division/Applying/division/5/division/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-708/annex/division-2/division-Applying/division-5/division-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.