# 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), Division 35

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

An entity shall apply this IFRS in its annual financial statements for periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies this IFRS in its financial statements for a period before 1 January 2009, it shall disclose that fact.

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Source: https://www.legislation.gov.uk/eur/2007/1347/annex/division/INTERNATIONAL/division/8/division/35 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-1347/annex/division-INTERNATIONAL/division-8/division-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.