{
  "url": "https://openlegislation.uk/eu-regulation-2006-708/annex/division-Amendment",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-708/annex/division-Amendment.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/Amendment",
  "kind": "division",
  "number": "Amendment to IAS 21",
  "heading": "The Effects of Changes in Foreign Exchange Rates",
  "text": "This document sets out amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates. The amendments finalise proposals that were contained in Draft Technical Correction 1 Proposed Amendments to IAS 21 Net Investment in a Foreign Operation published in September 2005.\nAn entity shall apply the amendments in this document for annual periods beginning on or after 1 January 2006. Earlier application is encouraged.",
  "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/Amendment",
    "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."
}