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Commission Regulation (EC) No 1164/2009 of 27 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 18 (Text with EEA relevance) (revoked)

EU Regulation No 1164/2009 · Adopted 27 November 2009 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Regulation (EC) No 1164/2009

of 27 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 18

(Text with EEA relevance) (revoked)

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Annotations to the whole text

Textual amendments

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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 19 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. Signature
  5. Annex Repealed
  6. Division Repealed
  7. IFRIC INTERPRETATION 18Transfers of Assets from Customers Repealed
  8. REFERENCES Repealed
  9. BACKGROUND Repealed
  10. 1Division 1 Repealed
  11. 2Division 2 Repealed
  12. 3Division 3 Repealed
  13. SCOPE Repealed
  14. 4Division 4 Repealed
  15. 5Division 5 Repealed
  16. 6Division 6 Repealed
  17. 7Division 7 Repealed
  18. ISSUES Repealed
  19. 8The Interpretation addresses the following issues: Repealed
  20. CONSENSUS Repealed
  21. Is the definition of an asset met? Repealed
  22. 9Division 9 Repealed
  23. 10Division 10 Repealed
  24. How should the transferred item of property, plant and equipment be measured on initial recognition? Repealed
  25. 11Division 11 Repealed
  26. How should the credit be accounted for? Repealed
  27. 12Division 12 Repealed
  28. 13Division 13 Repealed
  29. Identifying the separately identifiable services Repealed
  30. 14Division 14 Repealed
  31. 15Features that indicate that connecting the customer to a network is a separately identifiable service include: Repealed
  32. 16Division 16 Repealed
  33. 17Division 17 Repealed
  34. Revenue recognition Repealed
  35. 18Division 18 Repealed
  36. 19Division 19 Repealed
  37. 20Division 20 Repealed
  38. How should the entity account for a transfer of cash from its customer? Repealed
  39. 21Division 21 Repealed
  40. EFFECTIVE DATE AND TRANSITION Repealed
  41. 22Division 22 Repealed
  42. Appendix Repealed

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3F1

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Signature

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IFRIC INTERPRETATION 18Transfers of Assets from CustomersF1

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REFERENCESF1

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BACKGROUNDF1

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1F1

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2F1

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3F1

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SCOPEF1

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ISSUESF1

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8The Interpretation addresses the following issues:F1

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CONSENSUSF1

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Is the definition of an asset met?F1

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10F1

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How should the transferred item of property, plant and equipment be measured on initial recognition?F1

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11F1

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How should the credit be accounted for?F1

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12F1

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13F1

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Identifying the separately identifiable servicesF1

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14F1

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15Features that indicate that connecting the customer to a network is a separately identifiable service include:F1

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16F1

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Revenue recognitionF1

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19F1

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20F1

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How should the entity account for a transfer of cash from its customer?F1

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EFFECTIVE DATE AND TRANSITIONF1

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Amendment to IFRS 1

First-time Adoption of International Financial Reporting Standards (as revised in 2008)

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A1

In Appendix D paragraph D1 is amended as follows.

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A2

After paragraph D23 a heading and paragraph D24 are added.

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