# Commission Regulation (EC) No 1165/2009 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 Standard (IFRS) 4 and IFRS 7 (Text with EEA relevance) (revoked)

EU Regulation No 1165/2009 · adopted 27 November 2009

Commission Regulation (EC) No 1165/2009 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 Standard (IFRS) 4 and IFRS 7 (Text with EEA relevance)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2009-1165/pdf/eur_20091165_adopted_en.pdf

## Introductory text

Commission Regulation (EC) No 1165/2009
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 Standard (IFRS) 4 and IFRS 7
(Text with EEA relevance) (revoked)
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## 1 

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## 2 

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## 3 

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## Signature

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## 

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## Amendments to International Financial Reporting St Financial instruments: disclosures

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## SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE

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## Other disclosures

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## Fair value

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## 27 

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## 27A To make the disclosures required by paragraph 27B an entity shall classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy shall have the following levels:

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## 27B For fair value measurements recognised in the statement of financial position an entity shall disclose for each class of financial instruments:

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## Liquidity risk

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## 39 An entity shall disclose:

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## EFFECTIVE DATE AND TRANSITION

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## 44G 

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## Appendix A Defined terms

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## Amendment to International Financial Reporting Sta Insurance Contracts

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## DISCLOSURE

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## Nature and extent of risks arising from insurance contracts

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## 39 

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Source: https://www.legislation.gov.uk/eur/2009/1165 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1165
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.