{
  "url": "https://openlegislation.uk/eu-regulation-2010-243",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-243.json",
  "id": "eur/2010/243",
  "title": "Commission Regulation (EU) No 243/2010 of 23 March 2010 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 (EU) No 243/2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 243/2010 of 23 March 2010 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 243/2010",
  "type": "eur",
  "year": "2010",
  "number": "243",
  "version": "current",
  "date": "2010-03-23",
  "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-2010-243/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-2010-243/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      "status": "repealed",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-2010-243/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      "status": "repealed",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-2010-243/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      "status": "repealed",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-2010-243/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/INTERNATIONAL",
      "kind": "division",
      "number": "INTERNATIONAL ACCOUNTING STANDARDS",
      "heading": "Improvements to International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/INTERNATIONAL/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRS 2 Share-based Payment",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/1/division/5",
      "kind": "division",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-2/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/2/division/2/division/61",
      "kind": "division",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-2/division-2/division-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/2/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-3/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/1/division/5B",
      "kind": "division",
      "number": "5B",
      "heading": "This IFRS specifies the disclosures required in respect of non-current assets (or disposal groups) classified as held for sale or discontinued operations. Disclosures in other IFRSs do not apply to such assets (or disposal groups) unless those IFRSs require:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-3/division-1/division-5B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/3/division/2/division/44E",
      "kind": "division",
      "number": "44E",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-3/division-2/division-44E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/3/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRS 8 Operating Segments",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/1",
      "kind": "division",
      "number": null,
      "heading": "DISCLOSURE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Information about profit or loss, assets and liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/1/division/1/division/23",
      "kind": "division",
      "number": "23",
      "heading": "An entity shall report a measure of profit or loss for each reportable segment. An entity shall report a measure of total assets and liabilities for each reportable segment if such amounts are regularly provided to the chief operating decision maker. An entity shall also disclose the following about each reportable segment if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker even if not included in that measure of segment profit or loss:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4/division-1/division-1/division-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2/division/35A",
      "kind": "division",
      "number": "35A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4/division-2/division-35A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/4/division/2/division/36",
      "kind": "division",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-4/division-2/division-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/4/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 1 Presentation of Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/1",
      "kind": "division",
      "number": null,
      "heading": "STRUCTURE AND CONTENT",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Statement of financial position",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Current liabilities",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5/division-1/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/1/division/1/division/1/division/69",
      "kind": "division",
      "number": "69",
      "heading": "An entity shall classify a liability as current when:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5/division-1/division-1/division-1/division-69",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/5/division/2/division/139D",
      "kind": "division",
      "number": "139D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-5/division-2/division-139D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/5/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 7 Statement of Cash Flows",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": "PRESENTATION OF A STATEMENT OF CASH FLOWS",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-6/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Investing activities",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-6/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/1/division/1/division/16",
      "kind": "division",
      "number": "16",
      "heading": "The separate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Only expenditures that result in a recognised asset in the statement of financial position are eligible for classification as investing activities. Examples of cash flows arising from investing activities are:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-6/division-1/division-1/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-6/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/6/division/2/division/56",
      "kind": "division",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-6/division-2/division-56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/6/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 17 Leases",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": "CLASSIFICATION OF LEASES",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/1/division/14",
      "kind": "division",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-1/division-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/1/division/15",
      "kind": "division",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-1/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/1/division/15A",
      "kind": "division",
      "number": "15A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-1/division-15A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITIONAL PROVISIONS",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/2/division/68A",
      "kind": "division",
      "number": "68A",
      "heading": "An entity shall reassess the classification of land elements of unexpired leases at the date it adopts the amendments referred to in paragraph 69A on the basis of information existing at the inception of those leases. It shall recognise a lease newly classified as a finance lease retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity does not have the information necessary to apply the amendments retrospectively, it shall:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-2/division-68A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/7/division/3/division/69A",
      "kind": "division",
      "number": "69A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-7/division-3/division-69A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/7/division/3"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 36 Impairment of Assets",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/1",
      "kind": "division",
      "number": null,
      "heading": "CASH-GENERATING UNITS AND GOODWILL",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recoverable amount and carrying amount of a cash-generating unit",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Goodwill",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-1/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/1/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Allocating goodwill to cash-generating units",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-1/division-1/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/1/division/1/division/1/division/1/division/80",
      "kind": "division",
      "number": "80",
      "heading": "For the purpose of impairment testing, goodwill acquired in a business combination shall, from the acquisition date, be allocated to each of the acquirer’s cash-generating units, or groups of cash-generating units, that is expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. Each unit or group of units to which the goodwill is so allocated shall:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-1/division-1/division-1/division-1/division-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8/division/1/division/1/division/1/division/1"
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    {
      "path": "annex/division/INTERNATIONAL/division/8/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITIONAL PROVISIONS AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/8/division/2/division/140E",
      "kind": "division",
      "number": "140E",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-8/division-2/division-140E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/8/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/9",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 38 Intangible Assets",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9",
      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "annex/division/INTERNATIONAL/division/9/division/1",
      "kind": "division",
      "number": null,
      "heading": "RECOGNITION AND MEASUREMENT",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/INTERNATIONAL/division/9"
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    {
      "path": "annex/division/INTERNATIONAL/division/9/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Acquisition as part of a business combination",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1/division-1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/INTERNATIONAL/division/9/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Measuring the fair value of an intangible asset acquired in a business combination",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1/division-1/division-1",
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      "path": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1/division/36",
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      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1/division-1/division-1/division-36",
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    },
    {
      "path": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1/division/37",
      "kind": "division",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1/division-1/division-1/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1/division/40",
      "kind": "division",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1/division-1/division-1/division-40",
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      "path": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1/division/41",
      "kind": "division",
      "number": "41",
      "heading": "Entities that are involved in the purchase and sale of intangible assets may have developed techniques for estimating their fair values indirectly. These techniques may be used for initial measurement of an intangible asset acquired in a business combination if their objective is to estimate fair value and if they reflect current transactions and practices in the industry to which the asset belongs. These techniques include, for example:",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-1/division-1/division-1/division-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/9/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/9/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITIONAL PROVISIONS AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/9"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/9/division/2/division/130C",
      "kind": "division",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-2/division-130C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/9/division/2"
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    {
      "path": "annex/division/INTERNATIONAL/division/9/division/2/division/130E",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-9/division-2/division-130E",
      "extent": "E+W+S+N.I.",
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      "path": "annex/division/INTERNATIONAL/division/10",
      "kind": "division",
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      "heading": "Amendment to IAS 39 Financial Instruments: Recognition and Measurement",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-10",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/INTERNATIONAL"
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      "path": "annex/division/INTERNATIONAL/division/10/division/1",
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      "path": "annex/division/INTERNATIONAL/division/10/division/2/division/1",
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      "path": "annex/division/INTERNATIONAL/division/10/division/2/division/1/division/1/division/80",
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-10/division-2/division-1/division-1/division-80",
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    {
      "path": "annex/division/INTERNATIONAL/division/10/division/2/division/2",
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      "heading": "Hedge accounting",
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      "parent": "annex/division/INTERNATIONAL/division/10/division/2"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/10/division/2/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Cash flow hedges",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-10/division-2/division-2/division-1",
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      "path": "annex/division/INTERNATIONAL/division/10/division/2/division/2/division/1/division/97",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-10/division-2/division-2/division-1/division-97",
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      "path": "annex/division/INTERNATIONAL/division/10/division/2/division/2/division/1/division/100",
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-10/division-2/division-2/division-1/division-100",
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      "path": "annex/division/INTERNATIONAL/division/10/division/3",
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      "path": "annex/division/INTERNATIONAL/division/10/division/3/division/108C",
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-10/division-3/division-108C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/10/division/3"
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      "path": "annex/division/INTERNATIONAL/division/11",
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-11",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/INTERNATIONAL/division/11"
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-11/division-1/division-AG30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/11/division/1"
    },
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      "path": "annex/division/INTERNATIONAL/division/12",
      "kind": "division",
      "number": null,
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL"
    },
    {
      "path": "annex/division/INTERNATIONAL/division/12/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-12/division-1",
      "extent": "E+W+S+N.I.",
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      "path": "annex/division/INTERNATIONAL/division/12/division/1/division/5",
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      "heading": "This interpretation does not apply to embedded derivatives in contracts acquired in:",
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    },
    {
      "path": "annex/division/INTERNATIONAL/division/12/division/2",
      "kind": "division",
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      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-12/division-2",
      "extent": "E+W+S+N.I.",
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      "path": "annex/division/INTERNATIONAL/division/12/division/2/division/11",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-12/division-2/division-11",
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      "parent": "annex/division/INTERNATIONAL"
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      "heading": "CONSENSUS",
      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-13/division-1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/INTERNATIONAL/division/13"
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      "url": "https://openlegislation.uk/eu-regulation-2010-243/annex/division-INTERNATIONAL/division-13/division-1/division-1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/INTERNATIONAL/division/13/division/1"
    },
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      "path": "annex/division/INTERNATIONAL/division/13/division/1/division/1/division/14",
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    },
    {
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/INTERNATIONAL/division/13/division/2"
    }
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