{
  "url": "https://openlegislation.uk/eu-regulation-2007-610/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-610/article-2.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": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Each company shall apply IFRIC 10 as set out in the Annex to this Regulation as from the commencement date of its 2007 financial year at the latest, except for companies with a November or December commencement date which shall apply IFRIC 10 as from the commencement date of the 2006 financial year at the latest.",
  "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/article/2",
    "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."
}