# Commission Regulation (EC) No 1171/2009 of 30 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 9 and International Accounting Standard (IAS) 39 (Text with EEA relevance) (revoked)

EU Regulation No 1171/2009 · adopted 30 November 2009

Commission Regulation (EC) No 1171/2009 of 30 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 9 and International Accounting Standard (IAS) 39 (Text with EEA relevance)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2009-1171/pdf/eur_20091171_adopted_en.pdf

## Introductory text

Commission Regulation (EC) No 1171/2009
of 30 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 9 and International Accounting Standard (IAS) 39
(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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## Amendments to IFRIC Interpretation 9 Reassessment of Embedded Derivatives

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## CONSENSUS

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## 7 

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## 7A The assessment whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on reclassification of a financial asset out of the fair value through profit or loss category in accordance with paragraph 7 shall be made on the basis of the circumstances that existed on the later date of:

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## EFFECTIVE DATE AND TRANSITION

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## 10 

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Source: https://www.legislation.gov.uk/eur/2009/1171 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.