# 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), Appendix B: Exceptions to the retrospective application of other IFRSs

Extent: E+W+S+N.I.
Status: repealed

This appendix is an integral part of the IFRS.
B1
An entity shall apply the following exceptions:
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Derecognition of financial assets and financial liabilities
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B2
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B3
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Hedge accounting
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B4
As required by IAS 39, at the date of transition to IFRSs, an entity shall:
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B5
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B6
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Non-controlling interests
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B7
A first-time adopter shall apply the following requirements of IAS 27 (as amended in 2008) prospectively from the date of transition to IFRSs:
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Source: https://www.legislation.gov.uk/eur/2009/1136/annex/appendix/B (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.