{
  "url": "https://openlegislation.uk/eu-regulation-2009-1136",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1136.json",
  "id": "eur/2009/1136",
  "title": "Commission Regulation (EC) No 1136/2009 of 25 November 2009 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 Standard (IFRS) 1 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 1136/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 1136/2009 of 25 November 2009 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 Standard (IFRS) 1 (Text with EEA relevance)",
  "citation": "EU Regulation No 1136/2009",
  "type": "eur",
  "year": "2009",
  "number": "1136",
  "version": "current",
  "date": "2009-11-25",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL",
      "kind": "division",
      "number": "INTERNATIONAL FINANCIAL REPORTING STANDARD 1",
      "heading": "First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/1",
      "kind": "division",
      "number": null,
      "heading": "OBJECTIVE",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/1/division/1",
      "kind": "division",
      "number": "1",
      "heading": "The objective of this IFRS is to ensure that an entity’s first IFRS financial statements, and its interim financial reports for part of the period covered by those financial statements, contain high quality information that:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/2",
      "kind": "division",
      "number": "2",
      "heading": "An entity shall apply this IFRS in:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/3",
      "kind": "division",
      "number": "3",
      "heading": "An entity’s first IFRS financial statements are the first annual financial statements in which the entity adopts IFRSs, by an explicit and unreserved statement in those financial statements of compliance with IFRSs. Financial statements in accordance with IFRSs are an entity’s first IFRS financial statements if, for example, the entity:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/4",
      "kind": "division",
      "number": "4",
      "heading": "This IFRS applies when an entity first adopts IFRSs. It does not apply when, for example, an entity:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/5",
      "kind": "division",
      "number": "5",
      "heading": "This IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs. Such changes are the subject of:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3",
      "kind": "division",
      "number": null,
      "heading": "RECOGNITION AND MEASUREMENT",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": "Opening IFRS statement of financial position",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/1/division/6",
      "kind": "division",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-1/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Accounting policies",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/8",
      "kind": "division",
      "number": "8",
      "heading": "An entity shall not apply different versions of IFRSs that were effective at earlier dates. An entity may apply a new IFRS that is not yet mandatory if that IFRS permits early application.",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/8/division/1",
      "kind": "division",
      "number": null,
      "heading": "Example: Consistent application of latest version of IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-8/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/8/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Background",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-8/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2/division/8/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/8/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Application of requirements",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-8/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2/division/8/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/10",
      "kind": "division",
      "number": "10",
      "heading": "Except as described in paragraphs 13–19 and Appendices B–E, an entity shall, in its opening IFRS statement of financial position:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/11",
      "kind": "division",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/12",
      "kind": "division",
      "number": "12",
      "heading": "This IFRS establishes two categories of exceptions to the principle that an entity’s opening IFRS statement of financial position shall comply with each IFRS:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-2/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3",
      "kind": "division",
      "number": null,
      "heading": "Exceptions to the retrospective application of other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3/division/13",
      "kind": "division",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3/division-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Estimates",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3/division/2/division/14",
      "kind": "division",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3/division-2/division-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3/division/2/division/15",
      "kind": "division",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3/division-2/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3/division/2/division/16",
      "kind": "division",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3/division-2/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3/division/2/division/17",
      "kind": "division",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-3/division-2/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/4",
      "kind": "division",
      "number": null,
      "heading": "Exemptions from other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/4/division/18",
      "kind": "division",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-4/division-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/4/division/19",
      "kind": "division",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-3/division-4/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4",
      "kind": "division",
      "number": null,
      "heading": "PRESENTATION AND DISCLOSURE",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/20",
      "kind": "division",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "Comparative information",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2/division/21",
      "kind": "division",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-2/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Non-IFRS comparative information and historical summaries",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2/division/2/division/22",
      "kind": "division",
      "number": "22",
      "heading": "Some entities present historical summaries of selected data for periods before the first period for which they present full comparative information in accordance with IFRSs. This IFRS does not require such summaries to comply with the recognition and measurement requirements of IFRSs. Furthermore, some entities present comparative information in accordance with previous GAAP as well as the comparative information required by IAS 1. In any financial statements containing historical summaries or comparative information in accordance with previous GAAP, an entity shall:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-2/division-2/division-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/2/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Explanation of transition to IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/23",
      "kind": "division",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Reconciliations",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/2/division/24",
      "kind": "division",
      "number": "24",
      "heading": "To comply with paragraph 23, an entity’s first IFRS financial statements shall include:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-2/division-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/2/division/25",
      "kind": "division",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-2/division-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/2/division/26",
      "kind": "division",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-2/division-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/2/division/27",
      "kind": "division",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-2/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/2/division/28",
      "kind": "division",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-2/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/3",
      "kind": "division",
      "number": null,
      "heading": "Designation of financial assets or financial liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/3/division/29",
      "kind": "division",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-3/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/4",
      "kind": "division",
      "number": null,
      "heading": "Use of fair value as deemed cost",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/4/division/30",
      "kind": "division",
      "number": "30",
      "heading": "If an entity uses fair value in its opening IFRS statement of financial position as deemed cost for an item of property, plant and equipment, an investment property or an intangible asset (see paragraphs D5 and D7), the entity’s first IFRS financial statements shall disclose, for each line item in the opening IFRS statement of financial position:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-4/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/5",
      "kind": "division",
      "number": null,
      "heading": "Use of deemed cost for investments in subsidiaries, jointly controlled entities and associates",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/5/division/31",
      "kind": "division",
      "number": "31",
      "heading": "Similarly, if an entity uses a deemed cost in its opening IFRS statement of financial position for an investment in a subsidiary, jointly controlled entity or associate in its separate financial statements (see paragraph D15), the entity’s first IFRS separate financial statements shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-5/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/6",
      "kind": "division",
      "number": null,
      "heading": "Interim financial reports",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/6/division/32",
      "kind": "division",
      "number": "32",
      "heading": "To comply with paragraph 23, if an entity presents an interim financial report in accordance with IAS 34 for part of the period covered by its first IFRS financial statements, the entity shall satisfy the following requirements in addition to the requirements of IAS 34:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-6/division-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/6/division/33",
      "kind": "division",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-4/division-3/division-6/division-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/34",
      "kind": "division",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5/division-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/35",
      "kind": "division",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5/division-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/36",
      "kind": "division",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5/division-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/37",
      "kind": "division",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/38",
      "kind": "division",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5/division-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/39",
      "kind": "division",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-5/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6",
      "kind": "division",
      "number": null,
      "heading": "WITHDRAWAL OF IFRS 1 (ISSUED 2003)",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/40",
      "kind": "division",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/division-INTERNATIONAL/division-6/division-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/appendix/A",
      "kind": "appendix",
      "number": "A",
      "heading": "Defined terms",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/B",
      "kind": "appendix",
      "number": "B",
      "heading": "Exceptions to the retrospective application of other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/C",
      "kind": "appendix",
      "number": "C",
      "heading": "Exemptions for business combinations",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/D",
      "kind": "appendix",
      "number": "D",
      "heading": "Exemptions from other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/E",
      "kind": "appendix",
      "number": "E",
      "heading": "Short-term exemptions from IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-11-26",
      "size": 915047,
      "url": "https://openlegislation.uk/eu-regulation-2009-1136/pdf/eur_20091136_adopted_en.pdf",
      "source_url": "https://www.legislation.gov.uk/eur/2009/1136/pdfs/eur_20091136_adopted_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2009-1136/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2009-1136/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2009-1136/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/1136",
    "retrieved_at": "2026-11-01T14:51:06.012893+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."
}