# Commission Regulation (EC) No 610/2007 of 1 June 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 Interpretations Committee’s (IFRIC) Interpretation 10 (Text with EEA relevance), Division 7: The Interpretation addresses the following issue:

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

Should an entity reverse impairment losses recognised in an interim period on goodwill and investments in equity instruments and in financial assets carried at cost if a loss would not have been recognised, or a smaller loss would have been recognised, had an impairment assessment been made only at a subsequent balance sheet date?

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Source: https://www.legislation.gov.uk/eur/2007/610/annex/division/IFRIC/division/3/division/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-610/annex/division-IFRIC/division-3/division-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.