# 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

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)

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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## AMENDMENTS TO IFRS 1 FIRST-TIME ADOPTION OF INTERN COST OF AN INVESTMENT IN A SUBSIDIARY, JOINTLY CONTROLLED ENTITY OR ASSOCIATE

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## Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards

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## RECOGNITION AND MEASUREMENT

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## Exemptions from other IFRSs

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## 13 An entity may elect to use one or more of the following exemptions:

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## Investments in subsidiaries, jointly controlled entities and associates

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## 23A When 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:

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## 23B If 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:

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## Designation of previously recognised financial instruments

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## 25A 

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## Exceptions to retrospective application of other IFRSs

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## Non-controlling interests

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## 34C 

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## PRESENTATION AND DISCLOSURE

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## Use of deemed cost for investments in subsidiaries, jointly controlled entities and associates

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## 44A Similarly, 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:

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## EFFECTIVE DATE

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## 47K 

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## Appendix Amendments to other IFRSs

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## IAS 18 Revenue

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## A1 

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## 32 

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## 38 

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Source: https://www.legislation.gov.uk/eur/2009/69 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.