{
  "url": "https://openlegislation.uk/eu-regulation-2009-494/annex/appendix",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-494/annex/appendix.json",
  "legislation": "eur/2009/494",
  "legislation_title": "Commission Regulation (EC) No 494/2009 of 3 June 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) 27 (Text with EEA relevance) (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-494",
  "path": "annex/appendix",
  "kind": "appendix",
  "number": null,
  "heading": "Amendments to other IFRSs",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA1\nIn the following International Financial Reporting Standards applicable at 1 July 2009, references to ‘minority interest’ are amended to ‘non-controlling interest’ in the paragraphs identified:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 1\nFirst-time Adoption of International Financial Reporting Standards\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA2\nIFRS 1 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 5\nNon-current Assets Held for Sale and Discontinued Operations\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA3\nIFRS 5 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 1\nPresentation of Financial Statements\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA4\nParagraph 106 of IAS 1 (as revised in 2007) is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 7\nStatement of Cash Flows\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA5\nIAS 7 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 21\nThe Effects of Changes in Foreign Exchange Rates\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA6\nIAS 21 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 28\nInvestments in Associates\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA7\nIAS 28 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 31\nInterests in Joint Ventures\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA8\nIAS 31 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 39\nFinancial Instruments: Recognition and Measurement\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA9\nIAS 39 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nSIC-7\nIntroduction of the Euro\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA10\nSIC-7 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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. 12 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/494/annex/appendix",
    "retrieved_at": "2026-11-01T14:51:27.476593+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}