{
  "url": "https://openlegislation.uk/eu-regulation-2009-495/annex/appendix-C",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-495/annex/appendix-C.json",
  "legislation": "eur/2009/495",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-495",
  "path": "annex/appendix/C",
  "kind": "appendix",
  "number": "C",
  "heading": "Amendments to other IFRSs",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 1\nFIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC1\nIFRS 1 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 2\nSHARE-BASED PAYMENT\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC2\nIFRS 2 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 7\nFINANCIAL INSTRUMENTS: DISCLOSURES\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC3\nIFRS 7 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 12\nINCOME TAXES\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC4\nIAS 12 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 16\nPROPERTY, PLANT AND EQUIPMENT\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC5\nIn IAS 16 paragraph 44 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 28\nINVESTMENTS IN ASSOCIATES\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC6\nIn IAS 28 paragraph 23 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 32\nFINANCIAL INSTRUMENTS: PRESENTATION\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC7\nIAS 32 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 33\nEARNINGS PER SHARE\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC8\nIn IAS 33 paragraph 22 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 34\nINTERIM FINANCIAL REPORTING\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC9\nIAS 34 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 36\nIMPAIRMENT OF ASSETS\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC10\nIAS 36 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 37\nPROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC11\nIn IAS 37 paragraph 5 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 38\nINTANGIBLE ASSETS\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC12\nIAS 38 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 39\nFINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC13\nIAS 39 is amended as described below.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRIC 9\nREASSESSMENT OF EMBEDDED DERIVATIVES\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nC14\nParagraph 5 of IFRIC 9 is footnoted as follows:\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. 13 (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/2009/495/annex/appendix/C",
    "retrieved_at": "2026-11-01T14:51:27.396572+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."
}