{
  "url": "https://openlegislation.uk/eu-regulation-2009-1142",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1142.json",
  "id": "eur/2009/1142",
  "title": "Commission Regulation (EC) No 1142/2009 of 26 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 Interpretations Committee's (IFRIC) Interpretation 17 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 1142/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 1142/2009 of 26 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 Interpretations Committee's (IFRIC) Interpretation 17 (Text with EEA relevance)",
  "citation": "EU Regulation No 1142/2009",
  "type": "eur",
  "year": "2009",
  "number": "1142",
  "version": "current",
  "date": "2009-11-26",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
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    {
      "path": "article/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/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      "status": "repealed",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-2009-1142/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-2009-1142/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",
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      "path": "annex/annotation/1",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "heading": "BACKGROUND",
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      "path": "annex/division/IFRIC/division/3/division/3",
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      "heading": "This Interpretation applies to the following types of non-reciprocal distributions of assets by an entity to its owners acting in their capacity as owners:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-3/division-3",
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      "status": "repealed",
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      "path": "annex/division/IFRIC/division/3/division/5",
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      "path": "annex/division/IFRIC/division/3/division/6",
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      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-3/division-6",
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      "path": "annex/division/IFRIC/division/3/division/7",
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      "parent": "annex/division/IFRIC/division/3"
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      "path": "annex/division/IFRIC/division/3/division/8",
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    },
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      "path": "annex/division/IFRIC/division/4",
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      "status": "repealed",
      "parent": "annex/division/IFRIC"
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    {
      "path": "annex/division/IFRIC/division/4/division/9",
      "kind": "division",
      "number": "9",
      "heading": "When an entity declares a distribution and has an obligation to distribute the assets concerned to its owners, it must recognise a liability for the dividend payable. Consequently, this Interpretation addresses the following issues:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-4/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/4"
    },
    {
      "path": "annex/division/IFRIC/division/5",
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      "number": null,
      "heading": "CONSENSUS",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
    },
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      "path": "annex/division/IFRIC/division/5/division/1",
      "kind": "division",
      "number": null,
      "heading": "When to recognise a dividend payable",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-5/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5"
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      "path": "annex/division/IFRIC/division/5/division/1/division/10",
      "kind": "division",
      "number": "10",
      "heading": "The liability to pay a dividend shall be recognised when the dividend is appropriately authorised and is no longer at the discretion of the entity, which is the date:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-5/division-1/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/1"
    },
    {
      "path": "annex/division/IFRIC/division/5/division/2",
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      "heading": "Measurement of a dividend payable",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5"
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      "path": "annex/division/IFRIC/division/5/division/3",
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      "number": null,
      "heading": "Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable",
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      "heading": "Presentation and disclosures",
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      "path": "annex/division/IFRIC/division/5/division/4/division/16",
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      "heading": "An entity shall disclose the following information, if applicable:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-5/division-4/division-16",
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      "heading": "If, after the end of a reporting period but before the financial statements are authorised for issue, an entity declares a dividend to distribute a non-cash asset, it shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2009-1142/annex/division-IFRIC/division-5/division-4/division-17",
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    },
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      "number": null,
      "heading": "EFFECTIVE DATE",
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      "parent": "annex/division/IFRIC"
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      "status": "repealed",
      "parent": "annex/division/IFRIC/division/6"
    },
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      "heading": null,
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      "status": "repealed",
      "parent": "annex"
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