{
  "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-26",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-26.json",
  "legislation": "eur/2007/1347",
  "legislation_title": "Commission Regulation (EC) No 1347/2007 of 16 November 2007 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 Financial Reporting Standard (IFRS) 8 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-1347",
  "path": "annex/division/INTERNATIONAL/division/6/division/26",
  "kind": "division",
  "number": "26",
  "heading": null,
  "text": "If the chief operating decision maker uses only one measure of an operating segment’s profit or loss, the segment’s assets or the segment’s liabilities in assessing segment performance and deciding how to allocate resources, segment profit or loss, assets and liabilities shall be reported at those measures. If the chief operating decision maker uses more than one measure of an operating segment’s profit or loss, the segment’s assets or the segment’s liabilities, the reported measures shall be those that management believes are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the entity’s financial statements.",
  "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/2007/1347/annex/division/INTERNATIONAL/division/6/division/26",
    "retrieved_at": "2026-11-01T14:52:35.842852+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."
}