# 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), Appendix

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Status: repealed

Amendments to IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
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SCOPE
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5A
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CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE OR AS HELD FOR DISTRIBUTION TO OWNERS
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8
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12A
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MEASUREMENT OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) CLASSIFIED AS HELD FOR SALE
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15A
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EFFECTIVE DATE
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44D
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Amendment to IAS 10
Events after the Reporting Period
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DIVIDENDS
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13
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Source: https://www.legislation.gov.uk/eur/2009/1142/annex/appendix (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1142/annex/appendix
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.