{
  "url": "https://openlegislation.uk/eu-regulation-2009-70",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-70.json",
  "id": "eur/2009/70",
  "title": "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)",
  "short_title": "Regulation (EC) No 70/2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation No 70/2009",
  "type": "eur",
  "year": "2009",
  "number": "70",
  "version": "current",
  "date": "2009-01-23",
  "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-2009-70/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-2009-70/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      "status": "repealed",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-2009-70/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      "status": "repealed",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-2009-70/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      "status": "repealed",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-2009-70/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
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      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "annex/annotation/1",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex-annotation/1",
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      "status": "repealed",
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    },
    {
      "path": "annex/division/2",
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    {
      "path": "annex/division/2/part/I",
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      "path": "annex/division/2/part/I/division/Amendments",
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      "path": "annex/division/2/part/I/division/Amendments/annotation/1",
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      "path": "annex/division/2/part/I/division/Amendments/division/2",
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      "heading": "CLASSIFICATION OF NON-CURRENT ASSETS (OR DISPOSAL GROUPS) AS HELD FOR SALE",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-I/division-Amendments/division-2",
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      "path": "annex/division/2/part/I/division/Amendments/division/2/division/8A",
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      "path": "annex/division/2/part/I/division/Amendments/division/2/division/2",
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      "heading": "Presenting discontinued operations",
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      "path": "annex/division/2/part/I/division/Amendments/division/2/division/2/division/36A",
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      "path": "annex/division/2/part/I/division/Amendments/division/3",
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    },
    {
      "path": "annex/division/2/part/I/division/Amendments/division/3/division/44C",
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      "number": "44C",
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      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-I/division-Amendments/division-3/division-44C",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/2/part/I/division/Amendments/division/3"
    },
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      "path": "annex/division/2/part/I/division/Appendix",
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      "heading": "Amendments to IFRS 1",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/2/part/I"
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      "path": "annex/division/2/part/I/division/Appendix/annotation/1",
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      "parent": "annex/division/2/part/I/division/Appendix"
    },
    {
      "path": "annex/division/2/part/I/division/Appendix/division/IFRS",
      "kind": "division",
      "number": "IFRS 1",
      "heading": "First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-I/division-Appendix/division-IFRS",
      "extent": "E+W+S+N.I.",
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      "path": "annex/division/2/part/I/division/Appendix/division/IFRS/annotation/1",
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    {
      "path": "annex/division/2/part/I/division/Appendix/division/IFRS/division/2",
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      "number": null,
      "heading": "RECOGNITION AND MEASUREMENT",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-I/division-Appendix/division-IFRS/division-2",
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    },
    {
      "path": "annex/division/2/part/I/division/Appendix/division/IFRS/division/2/division/Exceptions",
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      "heading": "Non-controlling interests",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-I/division-Appendix/division-IFRS/division-2/division-Exceptions",
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      "path": "annex/division/2/part/I/division/Appendix/division/IFRS/division/2/division/Exceptions/division/34C",
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      "heading": "A 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:",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-I/division-Appendix/division-IFRS/division-2/division-Exceptions/division-34C",
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      "path": "annex/division/2/part/I/division/Appendix/division/IFRS/division/3/division/47L",
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      "path": "annex/division/2/part/I/division/Amendment",
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      "heading": "Borrowing Costs (as revised in 2007)",
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      "path": "annex/division/2/part/I/division/Amendment/annotation/1",
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      "path": "annex/division/2/part/I/division/Amendment/division/2",
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      "heading": "DEFINITIONS",
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      "heading": "Borrowing costs may include:",
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      "path": "annex/division/2/part/II/division/Amendments/annotation/1",
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      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Amendments/annotation/1",
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      "path": "annex/division/2/part/II/division/Amendments/division/2",
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      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Amendments/division-2",
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      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Amendments/division-2/division-1",
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      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Amendments/division-2/division-1/division-9",
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      "heading": "In making the judgement described in paragraph 10, management shall refer to, and consider the applicability of, the following sources in descending order:",
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      "heading": "Events after the Reporting Period",
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      "path": "annex/division/2/part/II/division/Amendment/annotation/1",
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    {
      "path": "annex/division/2/part/II/division/Appendix",
      "kind": "division",
      "number": "Appendix to Amendments to IAS 20",
      "heading": "Amendments to IAS 41",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Appendix",
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      "parent": "annex/division/2/part/II"
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      "path": "annex/division/2/part/II/division/Appendix/annotation/1",
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      "parent": "annex/division/2/part/II/division/Appendix"
    },
    {
      "path": "annex/division/2/part/II/division/Appendix/division/IAS",
      "kind": "division",
      "number": "IAS 41",
      "heading": "Agriculture",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Appendix/division-IAS",
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      "parent": "annex/division/2/part/II/division/Appendix"
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      "path": "annex/division/2/part/II/division/Appendix/division/IAS/annotation/1",
      "kind": "division",
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    },
    {
      "path": "annex/division/2/part/II/division/Appendix/division/IAS/division/2",
      "kind": "division",
      "number": null,
      "heading": "GOVERNMENT GRANTS",
      "url": "https://openlegislation.uk/eu-regulation-2009-70/annex/division-2/part-II/division-Appendix/division-IAS/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/part/II/division/Appendix/division/IAS"
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