Commission Regulation (EC) No 70/2009 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 Improvements to International Financial Reporting Standards (IFRSs) (Text with EEA relevance) (revoked)
EU Regulation No 70/2009 · Adopted 23 January 2009 · Extends to United Kingdom
Commission Regulation (EC) No 70/2009
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 Improvements to International Financial Reporting Standards (IFRSs)
(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. 9 (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- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed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- Annex Repealed
- Division Repealed
- IMPROVEMENTS TO IFRSs Repealed
- PART IDivision PART I Repealed
- Amendments to International Financial Reporting StNon-current Assets Held for Sale and Discontinued Operations Repealed
- Division Repealed
- CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE Repealed
- 8ADivision 8A Repealed
- Presenting discontinued operations Repealed
- 36ADivision 36A Repealed
- EFFECTIVE DATE Repealed
- 44CDivision 44C Repealed
- Appendix to Amendments to IFRS 5Amendments to IFRS 1 Repealed
- Division Repealed
- IFRS 1First-time Adoption of International Financial Reporting Standards Repealed
- Division Repealed
- RECOGNITION AND MEASUREMENT Repealed
- Exceptions to retrospective application of other INon-controlling interests Repealed
- 34CA first-time adopter shall apply the following requirements of IAS 27 Consolidated and Separate Financial Statements (as amended in 2008) prospectively from the date of transition to IFRSs: Repealed
- EFFECTIVE DATE Repealed
- 47LDivision 47L Repealed
- Amendment to International Accounting Standard 23Borrowing Costs (as revised in 2007) Repealed
- Division Repealed
- DEFINITIONS Repealed
- 6Borrowing costs may include: Repealed
- EFFECTIVE DATE Repealed
- 29ADivision 29A Repealed
- PART IIDivision PART II Repealed
- Division Repealed
- Amendments to International Accounting Standard 8Accounting Policies, Changes in Accounting Estimates and Errors Repealed
- Division Repealed
- ACCOUNTING POLICIES Repealed
- Selection and application of accounting policies Repealed
- 7Division 7 Repealed
- 9Division 9 Repealed
- 11In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order: Repealed
- Amendment to International Accounting Standard 10Events after the Reporting Period Repealed
- Division Repealed
- 13Division 13 Repealed
- Appendix to Amendments to IAS 20Amendments to IAS 41 Repealed
- Division Repealed
- IAS 41Agriculture Repealed
- Division Repealed
- GOVERNMENT GRANTS Repealed
- 34Division 34 Repealed
- 35Division 35 Repealed
- 36Division 36 Repealed
1F1
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2F1
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3F1
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Signature
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IMPROVEMENTS TO IFRSsF1
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PART IF1
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Amendments to International Financial Reporting StNon-current Assets Held for Sale and Discontinued OperationsF1
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CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALEF1
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8AF1
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Presenting discontinued operationsF1
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36AF1
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EFFECTIVE DATEF1
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44CF1
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Appendix to Amendments to IFRS 5Amendments to IFRS 1F1
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IFRS 1First-time Adoption of International Financial Reporting StandardsF1
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RECOGNITION AND MEASUREMENTF1
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Exceptions to retrospective application of other INon-controlling interestsF1
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34CA first-time adopter shall apply the following requirements of IAS 27 Consolidated and Separate Financial Statements (as amended in 2008) prospectively from the date of transition to IFRSs:F1
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EFFECTIVE DATEF1
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47LF1
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Amendment to International Accounting Standard 23Borrowing Costs (as revised in 2007)F1
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DEFINITIONSF1
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6Borrowing costs may include:F1
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EFFECTIVE DATEF1
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29AF1
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PART IIF1
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Amendments to International Accounting Standard 8Accounting Policies, Changes in Accounting Estimates and ErrorsF1
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ACCOUNTING POLICIESF1
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Selection and application of accounting policiesF1
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7F1
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9F1
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11In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order:F1
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Amendment to International Accounting Standard 10Events after the Reporting PeriodF1
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13F1
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Appendix to Amendments to IAS 20Amendments to IAS 41F1
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IAS 41AgricultureF1
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GOVERNMENT GRANTSF1
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34F1
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35F1
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36F1
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