{
  "url": "https://openlegislation.uk/eu-regulation-2007-1358/annex/division-INTERNATIONAL/division-5/division-20",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1358/annex/division-INTERNATIONAL/division-5/division-20.json",
  "legislation": "eur/2007/1358",
  "legislation_title": "Commission Regulation (EC) No 1358/2007 of 21 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-2007-1358",
  "path": "annex/division/INTERNATIONAL/division/5/division/20",
  "kind": "division",
  "number": "20",
  "heading": null,
  "text": "An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.",
  "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/2007/1358/annex/division/INTERNATIONAL/division/5/division/20",
    "retrieved_at": "2026-11-01T14:52:35.604713+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."
}