# 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), Appendix: Amendments to other IFRSs

Extent: E+W+S+N.I.
Status: repealed

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A1
In 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:
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IFRS 1
First-time Adoption of International Financial Reporting Standards
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A2
IFRS 1 is amended as described below.
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IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
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A3
IFRS 5 is amended as described below.
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IAS 1
Presentation of Financial Statements
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A4
Paragraph 106 of IAS 1 (as revised in 2007) is amended as follows:
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IAS 7
Statement of Cash Flows
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A5
IAS 7 is amended as described below.
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IAS 21
The Effects of Changes in Foreign Exchange Rates
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A6
IAS 21 is amended as described below.
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IAS 28
Investments in Associates
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A7
IAS 28 is amended as described below.
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IAS 31
Interests in Joint Ventures
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A8
IAS 31 is amended as described below.
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IAS 39
Financial Instruments: Recognition and Measurement
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A9
IAS 39 is amended as described below.
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SIC-7
Introduction of the Euro
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A10
SIC-7 is amended as described below.
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Source: https://www.legislation.gov.uk/eur/2009/494/annex/appendix (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-494/annex/appendix
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.