{
  "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-5/division-29",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-5/division-29.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/5/division/29",
  "kind": "division",
  "number": "29",
  "heading": null,
  "text": "If an entity changes the structure of its internal organisation in a manner that causes the composition of its reportable segments to change, the corresponding information for earlier periods, including interim periods, shall be restated unless the information is not available and the cost to develop it would be excessive. The determination of whether the information is not available and the cost to develop it would be excessive shall be made for each individual item of disclosure. Following a change in the composition of its reportable segments, an entity shall disclose whether it has restated the corresponding items of segment information for earlier periods.",
  "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/5/division/29",
    "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."
}