Commission Regulation (EU) No 662/2010 of 23 July 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 International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 19 and International Financial Reporting Standard (IFRS) 1 (Text with EEA relevance) (revoked)
EU Regulation No 662/2010 · Adopted 23 July 2010 · Extends to United Kingdom
Commission Regulation (EU) No 662/2010
of 23 July 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 International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 19 and International Financial Reporting Standard (IFRS) 1
(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. 29 (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- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed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- Annex: INTERNATIONAL ACCOUNTING STANDARDS Repealed
- Division Repealed
- IFRIC INTERPRETATION 19Extinguishing Financial Liabilities with Equity Instruments Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- SCOPE Repealed
- 2Division 2 Repealed
- 3An entity shall not apply this Interpretation to transactions in situations where: Repealed
- ISSUES Repealed
- 4This Interpretation addresses the following issues: Repealed
- CONSENSUS Repealed
- 5Division 5 Repealed
- 6Division 6 Repealed
- 7Division 7 Repealed
- 8Division 8 Repealed
- 9Division 9 Repealed
- 10Division 10 Repealed
- 11Division 11 Repealed
- EFFECTIVE DATE AND TRANSITION Repealed
- 12Division 12 Repealed
- 13Division 13 Repealed
- Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
1F1
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2F1
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3F1
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Signature
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IFRIC INTERPRETATION 19Extinguishing Financial Liabilities with Equity InstrumentsF1
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REFERENCESF1
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BACKGROUNDF1
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1F1
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SCOPEF1
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2F1
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3An entity shall not apply this Interpretation to transactions in situations where:F1
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ISSUESF1
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4This Interpretation addresses the following issues:F1
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CONSENSUSF1
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5F1
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6F1
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7F1
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8F1
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9F1
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10F1
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11F1
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EFFECTIVE DATE AND TRANSITIONF1
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12F1
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13F1
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Amendment to IFRS 1 First-time Adoption of International Financial Reporting StandardsF1
The amendment in this appendix shall be applied for annual periods beginning on or after 1 July 2010. If an entity applies this Interpretation for an earlier period, these amendments shall be applied for that earlier period.
A heading and paragraph D25 are added to Appendix D.
Extinguishing financial liabilities with equity instruments
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D25
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