{
  "url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-5/division-30",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-6/division-5/division-30.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/30",
  "kind": "division",
  "number": "30",
  "heading": null,
  "text": "If an entity has changed the structure of its internal organisation in a manner that causes the composition of its reportable segments to change and if segment information for earlier periods, including interim periods, is not restated to reflect the change, the entity shall disclose in the year in which the change occurs segment information for the current period on both the old basis and the new basis of segmentation, unless the necessary information is not available and the cost to develop it would be excessive.",
  "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/30",
    "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."
}