# 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 C: Exemptions for business combinations

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Status: repealed

This appendix is an integral part of the IFRS. An entity shall apply the following requirements to business combinations that the entity recognised before the date of transition to IFRSs.
C1
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C2
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C3
An entity may apply IAS 21 retrospectively to fair value adjustments and goodwill arising in either:
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C4
If a first-time adopter does not apply IFRS 3 retrospectively to a past business combination, this has the following consequences for that business combination:
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C5
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Source: https://www.legislation.gov.uk/eur/2009/1136/annex/appendix/C (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1136/annex/appendix-C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.