# 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), Appendix C: Amendments to other IFRSs

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Status: repealed

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IFRS 1
FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
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C1
IFRS 1 is amended as described below.
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IFRS 2
SHARE-BASED PAYMENT
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C2
IFRS 2 is amended as described below.
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IFRS 7
FINANCIAL INSTRUMENTS: DISCLOSURES
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C3
IFRS 7 is amended as described below.
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IAS 12
INCOME TAXES
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C4
IAS 12 is amended as described below.
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IAS 16
PROPERTY, PLANT AND EQUIPMENT
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C5
In IAS 16 paragraph 44 is amended as follows:
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IAS 28
INVESTMENTS IN ASSOCIATES
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C6
In IAS 28 paragraph 23 is amended as follows:
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IAS 32
FINANCIAL INSTRUMENTS: PRESENTATION
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C7
IAS 32 is amended as described below.
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IAS 33
EARNINGS PER SHARE
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C8
In IAS 33 paragraph 22 is amended as follows:
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IAS 34
INTERIM FINANCIAL REPORTING
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C9
IAS 34 is amended as described below.
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IAS 36
IMPAIRMENT OF ASSETS
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C10
IAS 36 is amended as described below.
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IAS 37
PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
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C11
In IAS 37 paragraph 5 is amended as follows:
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IAS 38
INTANGIBLE ASSETS
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C12
IAS 38 is amended as described below.
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IAS 39
FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT
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C13
IAS 39 is amended as described below.
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IFRIC 9
REASSESSMENT OF EMBEDDED DERIVATIVES
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C14
Paragraph 5 of IFRIC 9 is footnoted as follows:
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Source: https://www.legislation.gov.uk/eur/2009/495/annex/appendix/C (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-495/annex/appendix-C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.