{
  "url": "https://openlegislation.uk/eu-regulation-2007-610/annex/division-IFRIC/division-5/division-10",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-610/annex/division-IFRIC/division-5/division-10.json",
  "legislation": "eur/2007/610",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-610",
  "path": "annex/division/IFRIC/division/5/division/10",
  "kind": "division",
  "number": "10",
  "heading": null,
  "text": "An entity shall apply the Interpretation for annual periods beginning on or after 1 November 2006. Earlier application is encouraged. If an entity applies the Interpretation for a period beginning before 1 November 2006, it shall disclose that fact. An entity shall apply the Interpretation to goodwill prospectively from the date at which it first applied IAS 36; it shall apply the Interpretation to investments in equity instruments or in financial assets carried at cost prospectively from the date at which it first applied the measurement criteria of IAS 39.",
  "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/2007/610/annex/division/IFRIC/division/5/division/10",
    "retrieved_at": "2026-11-01T14:52:55.410258+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."
}