{
  "url": "https://openlegislation.uk/eu-regulation-2007-1358/annex/division-INTERNATIONAL/division-8/division-36",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1358/annex/division-INTERNATIONAL/division-8/division-36.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/8/division/36",
  "kind": "division",
  "number": "36",
  "heading": null,
  "text": "Segment information for prior years that is reported as comparative information for the initial year of application shall be restated to conform to the requirements of this IFRS, 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/2007/1358/annex/division/INTERNATIONAL/division/8/division/36",
    "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."
}