# 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

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)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2009-1293/pdf/eur_20091293_adopted_en.pdf

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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## INTERNATIONAL ACCOUNTING STANDARDS

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## CLASSIFICATION OF RIGHTS ISSUES

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## Amendment to IAS 32 Financial Instruments: Presentation

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## DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)

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## 11 The following terms are used in this Standard with the meanings specified:

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## PRESENTATION

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## Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)

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## 16 When 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.

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## EFFECTIVE DATE AND TRANSITION

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## 97E 

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Source: https://www.legislation.gov.uk/eur/2009/1293 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1293
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.