Commission Regulation (EC) No 1262/2008 of 16 December 2008 amending Regulation (EC) No 1126/2008 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 13 (Text with EEA relevance) (revoked)
EU Regulation No 1262/2008 · Adopted 16 December 2008 · Extends to United Kingdom
Commission Regulation (EC) No 1262/2008
of 16 December 2008
amending Regulation (EC) No 1126/2008 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 13
(Text with EEA relevance) (revoked)
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Annotations to the whole text
Textual amendments
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 4 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex Repealed
- Division Repealed
- IFRIC INTERPRETATION 13 Repealed
- Customer Loyalty Programmes Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- 2Division 2 Repealed
- SCOPE Repealed
- 3This Interpretation applies to customer loyalty award credits that: Repealed
- ISSUES Repealed
- 4The issues addressed in this Interpretation are: Repealed
- CONSENSUS Repealed
- 5Division 5 Repealed
- 6Division 6 Repealed
- 7Division 7 Repealed
- 8If a third party supplies the awards, the entity shall assess whether it is collecting the consideration allocated to the award credits on its own account (ie as the principal in the transaction) or on behalf of the third party (ie as an agent for the third party). Repealed
- 9Division 9 Repealed
- EFFECTIVE DATE AND TRANSITION Repealed
- 10Division 10 Repealed
- 11Division 11 Repealed
- AppendixApplication guidance Repealed
- Measuring the fair value of award credits Repealed
- AG1Division AG1 Repealed
- AG2An entity may estimate the fair value of award credits by reference to the fair value of the awards for which they could be redeemed. The fair value of these awards would be reduced to take into account: Repealed
- AG3Division AG3 Repealed
1F1
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2F1
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3F1
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Signature
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IFRIC INTERPRETATION 13F1
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Customer Loyalty ProgrammesF1
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REFERENCESF1
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BACKGROUNDF1
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1F1
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2F1
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SCOPEF1
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3This Interpretation applies to customer loyalty award credits that:F1
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ISSUESF1
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4The issues addressed in this Interpretation are:F1
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CONSENSUSF1
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5F1
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6F1
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7F1
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8If a third party supplies the awards, the entity shall assess whether it is collecting the consideration allocated to the award credits on its own account (ie as the principal in the transaction) or on behalf of the third party (ie as an agent for the third party).F1
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9F1
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EFFECTIVE DATE AND TRANSITIONF1
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10F1
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11F1
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AppendixApplication guidanceF1
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Measuring the fair value of award creditsF1
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AG1F1
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AG2An entity may estimate the fair value of award credits by reference to the fair value of the awards for which they could be redeemed. The fair value of these awards would be reduced to take into account:F1
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AG3F1
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