# Commission Regulation (EC) No 1274/2008 of 17 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 Accounting Standard (IAS) 1 (Text with EEA relevance) (revoked) EU Regulation No 1274/2008 · adopted 17 December 2008 Commission Regulation (EC) No 1274/2008 of 17 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 Accounting Standard (IAS) 1 (Text with EEA relevance) PDFs: Printed copy https://openlegislation.uk/eu-regulation-2008-1274/pdf/eur_20081274_adopted_en.pdf ## Introductory text Commission Regulation (EC) No 1274/2008 of 17 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 Accounting Standard (IAS) 1 (Text with EEA relevance) (revoked) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## INTERNATIONAL ACCOUNTING STANDARD 1 Presentation of Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## OBJECTIVE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 The following terms are used in this Standard with the meanings specified: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## FINANCIAL STATEMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Purpose of financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Financial statements are a structured representation of the financial position and financial performance of an entity. The objective of financial statements is to provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions. Financial statements also show the results of the management’s stewardship of the resources entrusted to it. To meet this objective, financial statements provide information about an entity’s: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Complete set of financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 A complete set of financial statements comprises: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Many entities present, outside the financial statements, a financial review by management that describes and explains the main features of the entity’s financial performance and financial position, and the principal uncertainties it faces. Such a report may include a review of: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## General features . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Fair presentation and compliance with IFRSs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 In virtually all circumstances, an entity achieves a fair presentation by compliance with applicable IFRSs. A fair presentation also requires an entity: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 When an entity departs from a requirement of an IFRS in accordance with paragraph 19, it shall disclose: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 In the extremely rare circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Framework, but the relevant regulatory framework prohibits departure from the requirement, the entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 For the purpose of paragraphs 19–23, an item of information would conflict with the objective of financial statements when it does not represent faithfully the transactions, other events and conditions that it either purports to represent or could reasonably be expected to represent and, consequently, it would be likely to influence economic decisions made by users of financial statements. When assessing whether complying with a specific requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Framework, management considers: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Going concern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Accrual basis of accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Materiality and aggregation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Offsetting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 IAS 18 Revenue defines revenue and requires an entity to measure it at the fair value of the consideration received or receivable, taking into account the amount of any trade discounts and volume rebates the entity allows. An entity undertakes, in the course of its ordinary activities, other transactions that do not generate revenue but are incidental to the main revenue-generating activities. An entity presents the results of such transactions, when this presentation reflects the substance of the transaction or other event, by netting any income with related expenses arising on the same transaction. For example: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Frequency of reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 An entity shall present a complete set of financial statements (including comparative information) at least annually. When an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year, an entity shall disclose, in addition to the period covered by the financial statements: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Comparative information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 An entity disclosing comparative information shall present, as a minimum, two statements of financial position, two of each of the other statements, and related notes. When an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements or when it reclassifies items in its financial statements, it shall present, as a minimum, three statements of financial position, two of each of the other statements, and related notes. An entity presents statements of financial position as at: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 When the entity changes the presentation or classification of items in its financial statements, the entity shall reclassify comparative amounts unless reclassification is impracticable. When the entity reclassifies comparative amounts, the entity shall disclose: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 When it is impracticable to reclassify comparative amounts, an entity shall disclose: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Consistency of presentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 An entity shall retain the presentation and classification of items in the financial statements from one period to the next unless: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## STRUCTURE AND CONTENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Identification of the financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 An entity shall clearly identify each financial statement and the notes. In addition, an entity shall display the following information prominently, and repeat it when necessary for the information presented to be understandable: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Statement of financial position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Information to be presented in the statement of financial position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 As a minimum, the statement of financial position shall include line items that present the following amounts: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 This Standard does not prescribe the order or format in which an entity presents items. Paragraph 54 simply lists items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position. In addition: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 58 An entity makes the judgement about whether to present additional items separately on the basis of an assessment of: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Current/non-current distinction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Whichever method of presentation is adopted, an entity shall disclose the amount expected to be recovered or settled after more than twelve months for each asset and liability line item that combines amounts expected to be recovered or settled: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 66 An entity shall classify an asset as current when: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 An entity shall classify a liability as current when: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 72 An entity classifies its financial liabilities as current when they are due to be settled within twelve months after the reporting period, even if: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 76 In respect of loans classified as current liabilities, if the following events occur between the end of the reporting period and the date the financial statements are authorised for issue, those events are disclosed as non-adjusting events in accordance with IAS 10 Events after the Reporting Period: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Information to be presented either in the statement of financial position or in the notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 78 The detail provided in subclassifications depends on the requirements of IFRSs and on the size, nature and function of the amounts involved. An entity also uses the factors set out in paragraph 58 to decide the basis of subclassification. The disclosures vary for each item, for example: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 79 An entity shall disclose the following, either in the statement of financial position or the statement of changes in equity, or in the notes: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Statement of comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 81 An entity shall present all items of income and expense recognised in a period: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Information to be presented in the statement of comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 82 As a minimum, the statement of comprehensive income shall include line items that present the following amounts for the period: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 An entity shall disclose the following items in the statement of comprehensive income as allocations of profit or loss for the period: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Profit or loss for the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Other comprehensive income for the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 91 An entity may present components of other comprehensive income either: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Information to be presented in the statement of comprehensive income or in the notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 98 Circumstances that would give rise to the separate disclosure of items of income and expense include: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 102 The first form of analysis is the ‘nature of expense’ method. An entity aggregates expenses within profit or loss according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and does not reallocate them among functions within the entity. This method may be simple to apply because no allocations of expenses to functional classifications are necessary. An example of a classification using the nature of expense method is as follows: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 103 The second form of analysis is the ‘function of expense’ or ‘cost of sales’ method and classifies expenses according to their function as part of cost of sales or, for example, the costs of distribution or administrative activities. At a minimum, an entity discloses its cost of sales under this method separately from other expenses. This method can provide more relevant information to users than the classification of expenses by nature, but allocating costs to functions may require arbitrary allocations and involve considerable judgement. An example of a classification using the function of expense method is as follows: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Statement of changes in equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 106 An entity shall present a statement of changes in equity showing in the statement: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Statement of cash flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 112 The notes shall: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114 An entity normally presents notes in the following order, to assist users to understand the financial statements and to compare them with financial statements of other entities: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Disclosure of accounting policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 117 An entity shall disclose in the summary of significant accounting policies: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 123 In the process of applying the entity’s accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts it recognises in the financial statements. For example, management makes judgements in determining: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Sources of estimation uncertainty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 125 An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In respect of those assets and liabilities, the notes shall include details of: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 129 An entity presents the disclosures in paragraph 125 in a manner that helps users of financial statements to understand the judgements that management makes about the future and about other sources of estimation uncertainty. The nature and extent of the information provided vary according to the nature of the assumption and other circumstances. Examples of the types of disclosures an entity makes are: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 135 To comply with paragraph 134, the entity discloses the following: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Other disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 137 An entity shall disclose in the notes: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 138 An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## TRANSITION AND EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## WITHDRAWAL OF IAS 1 (REVISED 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Appendix Amendments to other pronouncements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## IFRS 1 First-time Adoption of International Financial Reporting Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## IAS 7 Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-7 Introduction of the Euro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-10 Government Assistance — No Specific Relation to Operating Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-13 Jointly Controlled Entities — Non-Monetary Contributions by Venturers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-15 Operating Leases — Incentives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-25 Income Taxes — Changes in the Tax Status of an Entity or its Shareholders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-29 Service Concession Arrangements: Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SIC-32 Intangible Assets — Website Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2008/1274 (the official version) Page: https://openlegislation.uk/eu-regulation-2008-1274 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.