Commission Regulation (EC) No 69/2009 of 23 January 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 amendments to International Financial Reporting Standard (IFRS) 1 and International Accounting Standard (IAS) 27 (Text with EEA relevance) (revoked)
EU Regulation No 69/2009 · Adopted 23 January 2009 · Extends to United Kingdom
Commission Regulation (EC) No 69/2009
of 23 January 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 amendments to International Financial Reporting Standard (IFRS) 1 and International Accounting Standard (IAS) 27
(Text with EEA relevance) (revoked)
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Annotations to the whole text
Textual amendments
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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. 8 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex Repealed
- Division Repealed
- AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNCOST OF AN INVESTMENT IN A SUBSIDIARY, JOINTLY CONTROLLED ENTITY OR ASSOCIATE Repealed
- Amendments to IFRS 1First-time Adoption of International Financial Reporting Standards Repealed
- Division Repealed
- RECOGNITION AND MEASUREMENT Repealed
- Exemptions from other IFRSs Repealed
- 13An entity may elect to use one or more of the following exemptions: Repealed
- Investments in subsidiaries, jointly controlled entities and associates Repealed
- 23AWhen an entity prepares separate financial statements, IAS 27 Consolidated and Separate Financial Statements requires it to account for its investments in subsidiaries, jointly controlled entities and associates either: Repealed
- 23BIf a first-time adopter measures such an investment at cost in accordance with paragraph 23A(a), it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position: Repealed
- Designation of previously recognised financial instruments Repealed
- 25ADivision 25A Repealed
- Exceptions to retrospective application of other IFRSs Repealed
- Non-controlling interests Repealed
- 34CDivision 34C Repealed
- PRESENTATION AND DISCLOSURE Repealed
- Use of deemed cost for investments in subsidiaries, jointly controlled entities and associates Repealed
- 44ASimilarly, if an entity uses a deemed cost in its opening IFRS statement of financial position for an investment in a subsidiary, jointly controlled entity or associate in its separate financial statements (see paragraph 23B), the entity’s first IFRS separate financial statements shall disclose: Repealed
- EFFECTIVE DATE Repealed
- 47KDivision 47K Repealed
- AppendixAmendments to other IFRSs Repealed
- IAS 18Revenue Repealed
- A1Division A1 Repealed
- 32Division 32 Repealed
- 38Division 38 Repealed
1F1
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2F1
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3F1
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Signature
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AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERNCOST OF AN INVESTMENT IN A SUBSIDIARY, JOINTLY CONTROLLED ENTITY OR ASSOCIATEF1
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Amendments to IFRS 1First-time Adoption of International Financial Reporting StandardsF1
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RECOGNITION AND MEASUREMENTF1
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Exemptions from other IFRSsF1
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13An entity may elect to use one or more of the following exemptions:F1
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Investments in subsidiaries, jointly controlled entities and associatesF1
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23AWhen an entity prepares separate financial statements, IAS 27 Consolidated and Separate Financial Statements requires it to account for its investments in subsidiaries, jointly controlled entities and associates either:F1
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23BIf a first-time adopter measures such an investment at cost in accordance with paragraph 23A(a), it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position:F1
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Designation of previously recognised financial instrumentsF1
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25AF1
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Exceptions to retrospective application of other IFRSsF1
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Non-controlling interestsF1
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34CF1
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PRESENTATION AND DISCLOSUREF1
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Use of deemed cost for investments in subsidiaries, jointly controlled entities and associatesF1
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44ASimilarly, if an entity uses a deemed cost in its opening IFRS statement of financial position for an investment in a subsidiary, jointly controlled entity or associate in its separate financial statements (see paragraph 23B), the entity’s first IFRS separate financial statements shall disclose:F1
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EFFECTIVE DATEF1
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47KF1
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AppendixAmendments to other IFRSsF1
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IAS 18RevenueF1
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A1F1
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32F1
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38F1
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