{
  "url": "https://openlegislation.uk/eu-regulation-2009-636",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-636.json",
  "id": "eur/2009/636",
  "title": "Commission Regulation (EC) No 636/2009 of 22 July 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 Interpretations Committee’s (IFRIC) Interpretation 15 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 636/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EC) No 636/2009 of 22 July 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 Interpretations Committee’s (IFRIC) Interpretation 15 (Text with EEA relevance)",
  "citation": "EU Regulation No 636/2009",
  "type": "eur",
  "year": "2009",
  "number": "636",
  "version": "current",
  "date": "2009-07-22",
  "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-2009-636/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-2009-636/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      "status": "repealed",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-2009-636/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      "status": "repealed",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-2009-636/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      "status": "repealed",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-2009-636/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
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      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
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      "number": null,
      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/IFRIC",
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      "number": "IFRIC INTERPRETATION 15",
      "heading": "Agreements for the Construction of Real Estate",
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
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      "kind": "division",
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      "heading": "REFERENCES",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    {
      "path": "annex/division/IFRIC/division/2",
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      "heading": "BACKGROUND",
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      "status": "repealed",
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      "path": "annex/division/IFRIC/division/2/division/1",
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      "path": "annex/division/IFRIC/division/2/division/2",
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      "path": "annex/division/IFRIC/division/2/division/3",
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    {
      "path": "annex/division/IFRIC/division/3",
      "kind": "division",
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      "heading": "SCOPE",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
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    {
      "path": "annex/division/IFRIC/division/3/division/4",
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      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-3/division-4",
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      "status": "repealed",
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      "path": "annex/division/IFRIC/division/3/division/5",
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      "status": "repealed",
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    },
    {
      "path": "annex/division/IFRIC/division/4",
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      "heading": "ISSUES",
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      "status": "repealed",
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    },
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      "path": "annex/division/IFRIC/division/4/division/6",
      "kind": "division",
      "number": "6",
      "heading": "The Interpretation addresses two issues:",
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-4/division-6",
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      "parent": "annex/division/IFRIC/division/4"
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      "path": "annex/division/IFRIC/division/5",
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      "heading": "CONSENSUS",
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      "status": "repealed",
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      "path": "annex/division/IFRIC/division/5/division/7",
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      "status": "repealed",
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      "path": "annex/division/IFRIC/division/5/division/8",
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      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5"
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      "path": "annex/division/IFRIC/division/5/division/9",
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    },
    {
      "path": "annex/division/IFRIC/division/5/division/4",
      "kind": "division",
      "number": null,
      "heading": "Determining whether the agreement is within the scope of IAS 11 or IAS 18",
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-5/division-4",
      "extent": "E+W+S+N.I.",
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    {
      "path": "annex/division/IFRIC/division/5/division/4/division/10",
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      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/4"
    },
    {
      "path": "annex/division/IFRIC/division/5/division/4/division/11",
      "kind": "division",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-5/division-4/division-11",
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      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/4"
    },
    {
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      "path": "annex/division/IFRIC/division/5/division/5",
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      "heading": "Accounting for revenue from the construction of real estate",
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      "path": "annex/division/IFRIC/division/5/division/5/division/1",
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      "heading": "The agreement is a construction contract",
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      "status": "repealed",
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    },
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      "parent": "annex/division/IFRIC/division/5/division/5/division/1"
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      "number": null,
      "heading": "The agreement is an agreement for the rendering of services",
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-5/division-5/division-2",
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      "parent": "annex/division/IFRIC/division/5/division/5"
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      "heading": "The agreement is an agreement for the sale of goods",
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      "parent": "annex/division/IFRIC/division/5/division/5"
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      "path": "annex/division/IFRIC/division/5/division/5/division/3/division/16",
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      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/5/division/3"
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      "path": "annex/division/IFRIC/division/5/division/5/division/3/division/17",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-5/division-5/division-3/division-17",
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      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/5/division/3"
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      "path": "annex/division/IFRIC/division/5/division/5/division/3/division/18",
      "kind": "division",
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      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-5/division-5/division-3/division-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/5/division/3"
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      "path": "annex/division/IFRIC/division/5/division/5/division/3/division/19",
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      "parent": "annex/division/IFRIC/division/5/division/5/division/3"
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      "heading": "Disclosures",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/IFRIC/division/5"
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      "path": "annex/division/IFRIC/division/5/division/6/division/20",
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      "heading": "When an entity recognises revenue using the percentage of completion method for agreements that meet all the criteria in paragraph 14 of IAS 18 continuously as construction progresses (see paragraph 17 of the Interpretation), it shall disclose:",
      "url": "https://openlegislation.uk/eu-regulation-2009-636/annex/division-IFRIC/division-5/division-6/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5/division/6"
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      "number": "21",
      "heading": "For the agreements described in paragraph 20 that are in progress at the reporting date, the entity shall also disclose:",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/6"
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