{
  "url": "https://openlegislation.uk/eu-regulation-2009-495",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-495.json",
  "id": "eur/2009/495",
  "title": "Commission Regulation (EC) No 495/2009 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 Financial Reporting Standard (IFRS) 3 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 495/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 495/2009 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 Financial Reporting Standard (IFRS) 3 (Text with EEA relevance)",
  "citation": "EU Regulation No 495/2009",
  "type": "eur",
  "year": "2009",
  "number": "495",
  "version": "current",
  "date": "2009-06-03",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL",
      "kind": "division",
      "number": "INTERNATIONAL FINANCIAL REPORTING STANDARD 3",
      "heading": "Business Combinations",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/1",
      "kind": "division",
      "number": null,
      "heading": "OBJECTIVE",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/1/division/1",
      "kind": "division",
      "number": "1",
      "heading": "The objective of this IFRS is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. To accomplish that, this IFRS establishes principles and requirements for how the acquirer:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/2",
      "kind": "division",
      "number": "2",
      "heading": "This IFRS applies to a transaction or other event that meets the definition of a business combination. This IFRS does not apply to:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3",
      "kind": "division",
      "number": null,
      "heading": "IDENTIFYING A BUSINESS COMBINATION",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4",
      "kind": "division",
      "number": null,
      "heading": "THE ACQUISITION METHOD",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Applying the acquisition method requires:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Identifying the acquirer",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/6",
      "kind": "division",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/3/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-3/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n4",
      "kind": "division",
      "number": null,
      "heading": "Determining the acquisition date",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n4/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n4/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n4/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n4/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5",
      "kind": "division",
      "number": null,
      "heading": "Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recognition principle",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/10",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Recognition conditions",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2/division/11",
      "kind": "division",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-2/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2/division/12",
      "kind": "division",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-2/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2/division/13",
      "kind": "division",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-2/division-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2/division/14",
      "kind": "division",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-2/division-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "Classifying or designating identifiable assets acquired and liabilities assumed in a business combination",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3/division/15",
      "kind": "division",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-3/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3/division/16",
      "kind": "division",
      "number": "16",
      "heading": "In some situations, IFRSs provide for different accounting depending on how an entity classifies or designates a particular asset or liability. Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-3/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3/division/17",
      "kind": "division",
      "number": "17",
      "heading": "This IFRS provides two exceptions to the principle in paragraph 15:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-1/division-3/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/1/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/2",
      "kind": "division",
      "number": null,
      "heading": "Measurement principle",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/2/division/18",
      "kind": "division",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-2/division-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/2/division/19",
      "kind": "division",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-2/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/2/division/20",
      "kind": "division",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-2/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3",
      "kind": "division",
      "number": null,
      "heading": "Exceptions to the recognition or measurement principles",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/21",
      "kind": "division",
      "number": "21",
      "heading": "This IFRS provides limited exceptions to its recognition and measurement principles. Paragraphs 22–31 specify both the particular items for which exceptions are provided and the nature of those exceptions. The acquirer shall account for those items by applying the requirements in paragraphs 22–31, which will result in some items being:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Exception to the recognition principle",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Contingent liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2/division/1/division/22",
      "kind": "division",
      "number": "22",
      "heading": "IAS 37 Provisions, Contingent Liabilities and Contingent Assets defines a contingent liability as:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-2/division-1/division-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2/division/1/division/23",
      "kind": "division",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-2/division-1/division-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/2/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3",
      "kind": "division",
      "number": null,
      "heading": "Exceptions to both the recognition and measurement principles",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": "Income taxes",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/1/division/24",
      "kind": "division",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-1/division-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/1/division/25",
      "kind": "division",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-1/division-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Employee benefits",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/2/division/26",
      "kind": "division",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-2/division-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/3",
      "kind": "division",
      "number": null,
      "heading": "Indemnification assets",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/3/division/27",
      "kind": "division",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-3/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/3/division/28",
      "kind": "division",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-3/division-3/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/3/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4",
      "kind": "division",
      "number": null,
      "heading": "Exceptions to the measurement principle",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/1",
      "kind": "division",
      "number": null,
      "heading": "Reacquired rights",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/1/division/29",
      "kind": "division",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4/division-1/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "Share-based payment awards",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/2/division/30",
      "kind": "division",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4/division-2/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Assets held for sale",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/3/division/31",
      "kind": "division",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-n5/division-3/division-4/division-3/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/n5/division/3/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6",
      "kind": "division",
      "number": null,
      "heading": "Recognising and measuring goodwill or a gain from a bargain purchase",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/32",
      "kind": "division",
      "number": "32",
      "heading": "The acquirer shall recognise goodwill as of the acquisition date measured as the excess of (a) over (b) below:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/33",
      "kind": "division",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/3",
      "kind": "division",
      "number": null,
      "heading": "Bargain purchases",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/3/division/34",
      "kind": "division",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-3/division-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/3/division/35",
      "kind": "division",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-3/division-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/3/division/36",
      "kind": "division",
      "number": "36",
      "heading": "Before recognising a gain on a bargain purchase, the acquirer shall reassess whether it has correctly identified all of the assets acquired and all of the liabilities assumed and shall recognise any additional assets or liabilities that are identified in that review. The acquirer shall then review the procedures used to measure the amounts this IFRS requires to be recognised at the acquisition date for all of the following:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-3/division-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/4",
      "kind": "division",
      "number": null,
      "heading": "Consideration transferred",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/37",
      "kind": "division",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-4/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/38",
      "kind": "division",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-4/division-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Contingent consideration",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-4/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/3/division/39",
      "kind": "division",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-4/division-3/division-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/3/division/40",
      "kind": "division",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-6/division-4/division-3/division-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/6/division/4/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7",
      "kind": "division",
      "number": null,
      "heading": "Additional guidance for applying the acquisition method to particular types of business combinations",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": "A business combination achieved in stages",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7/division/1/division/41",
      "kind": "division",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7/division-1/division-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/7/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7/division/1/division/42",
      "kind": "division",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7/division-1/division-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/7/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7/division/2",
      "kind": "division",
      "number": null,
      "heading": "A business combination achieved without the transfer of consideration",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7/division/2/division/43",
      "kind": "division",
      "number": "43",
      "heading": "An acquirer sometimes obtains control of an acquiree without transferring consideration. The acquisition method of accounting for a business combination applies to those combinations. Such circumstances include:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7/division-2/division-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/7/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/7/division/2/division/44",
      "kind": "division",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-7/division-2/division-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/7/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8",
      "kind": "division",
      "number": null,
      "heading": "Measurement period",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8/division/45",
      "kind": "division",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8/division-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8/division/46",
      "kind": "division",
      "number": "46",
      "heading": "The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. The measurement period provides the acquirer with a reasonable time to obtain the information necessary to identify and measure the following as of the acquisition date in accordance with the requirements of this IFRS:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8/division-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8/division/47",
      "kind": "division",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8/division-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8/division/48",
      "kind": "division",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8/division-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8/division/49",
      "kind": "division",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8/division-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/8/division/50",
      "kind": "division",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-8/division-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/9",
      "kind": "division",
      "number": null,
      "heading": "Determining what is part of the business combination transaction",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/9/division/51",
      "kind": "division",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-9/division-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/9"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/9/division/52",
      "kind": "division",
      "number": "52",
      "heading": "A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, rather than primarily for the benefit of the acquiree (or its former owners) before the combination, is likely to be a separate transaction. The following are examples of separate transactions that are not to be included in applying the acquisition method:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-9/division-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/9"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/9/division/3",
      "kind": "division",
      "number": null,
      "heading": "Acquisition-related costs",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-9/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/9"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/9/division/3/division/53",
      "kind": "division",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-4/division-9/division-3/division-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/9/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5",
      "kind": "division",
      "number": null,
      "heading": "SUBSEQUENT MEASUREMENT AND ACCOUNTING",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/54",
      "kind": "division",
      "number": "54",
      "heading": "In general, an acquirer shall subsequently measure and account for assets acquired, liabilities assumed or incurred and equity instruments issued in a business combination in accordance with other applicable IFRSs for those items, depending on their nature. However, this IFRS provides guidance on subsequently measuring and accounting for the following assets acquired, liabilities assumed or incurred and equity instruments issued in a business combination:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/2",
      "kind": "division",
      "number": null,
      "heading": "Reacquired rights",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/2/division/55",
      "kind": "division",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-2/division-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/3",
      "kind": "division",
      "number": null,
      "heading": "Contingent liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/3/division/56",
      "kind": "division",
      "number": "56",
      "heading": "After initial recognition and until the liability is settled, cancelled or expires, the acquirer shall measure a contingent liability recognised in a business combination at the higher of:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-3/division-56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/4",
      "kind": "division",
      "number": null,
      "heading": "Indemnification assets",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/4/division/57",
      "kind": "division",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-4/division-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/5",
      "kind": "division",
      "number": null,
      "heading": "Contingent consideration",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/5/division/58",
      "kind": "division",
      "number": "58",
      "heading": "Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date. Such changes are measurement period adjustments in accordance with paragraphs 45–49. However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments. The acquirer shall account for changes in the fair value of contingent consideration that are not measurement period adjustments as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-5/division-5/division-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6",
      "kind": "division",
      "number": null,
      "heading": "DISCLOSURES",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/59",
      "kind": "division",
      "number": "59",
      "heading": "The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-6/division-59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/60",
      "kind": "division",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-6/division-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/61",
      "kind": "division",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-6/division-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/62",
      "kind": "division",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-6/division-62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/63",
      "kind": "division",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-6/division-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": "Effective date",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/1/division/64",
      "kind": "division",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-1/division-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2",
      "kind": "division",
      "number": null,
      "heading": "Transition",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2/division/65",
      "kind": "division",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-2/division-65",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2/division/66",
      "kind": "division",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-2/division-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/3",
      "kind": "division",
      "number": null,
      "heading": "Income taxes",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/3/division/67",
      "kind": "division",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-7/division-3/division-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8",
      "kind": "division",
      "number": null,
      "heading": "WITHDRAWAL OF IFRS 3 (2004)",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/68",
      "kind": "division",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/division-INTERNATIONAL/division-8/division-68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8"
    },
    {
      "path": "annex/appendix/A",
      "kind": "appendix",
      "number": "A",
      "heading": "Defined terms",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/appendix-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/B",
      "kind": "appendix",
      "number": "B",
      "heading": "Application guidance",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/appendix-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/C",
      "kind": "appendix",
      "number": "C",
      "heading": "Amendments to other IFRSs",
      "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/appendix-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    }
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}