Commission Regulation (EU) No 1293/2009 of 23 December 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 Accounting Standard (IAS) 32 (Text with EEA relevance) (revoked)
EU Regulation No 1293/2009 · Adopted 23 December 2009 · Extends to United Kingdom
Commission Regulation (EU) No 1293/2009
of 23 December 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 Accounting Standard (IAS) 32
(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. 22 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex Repealed
- INTERNATIONAL ACCOUNTING STANDARDS Repealed
- Division Repealed
- CLASSIFICATION OF RIGHTS ISSUES Repealed
- Amendment to IAS 32Financial Instruments: Presentation Repealed
- Division Repealed
- DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23) Repealed
- 11The following terms are used in this Standard with the meanings specified: Repealed
- PRESENTATION Repealed
- Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A) Repealed
- 16When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met. Repealed
- EFFECTIVE DATE AND TRANSITION Repealed
- 97EDivision 97E Repealed
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Signature
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INTERNATIONAL ACCOUNTING STANDARDSF1
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CLASSIFICATION OF RIGHTS ISSUESF1
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Amendment to IAS 32Financial Instruments: PresentationF1
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DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)F1
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11The following terms are used in this Standard with the meanings specified:F1
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PRESENTATIONF1
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Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)F1
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16When an issuer applies the definitions in paragraph 11 to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met.F1
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EFFECTIVE DATE AND TRANSITIONF1
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97EF1
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