{
  "url": "https://openlegislation.uk/eu-regulation-2010-662",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-662.json",
  "id": "eur/2010/662",
  "title": "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)",
  "short_title": "Regulation (EU) No 662/2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation No 662/2010",
  "type": "eur",
  "year": "2010",
  "number": "662",
  "version": "current",
  "date": "2010-07-23",
  "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-2010-662/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-2010-662/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      "status": "repealed",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-2010-662/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      "status": "repealed",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-2010-662/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      "status": "repealed",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-2010-662/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "INTERNATIONAL ACCOUNTING STANDARDS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/IFRIC",
      "kind": "division",
      "number": "IFRIC INTERPRETATION 19",
      "heading": "Extinguishing Financial Liabilities with Equity Instruments",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/IFRIC/division/1",
      "kind": "division",
      "number": null,
      "heading": "REFERENCES",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
    },
    {
      "path": "annex/division/IFRIC/division/2",
      "kind": "division",
      "number": null,
      "heading": "BACKGROUND",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
    },
    {
      "path": "annex/division/IFRIC/division/2/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/2"
    },
    {
      "path": "annex/division/IFRIC/division/3",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
    },
    {
      "path": "annex/division/IFRIC/division/3/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/3"
    },
    {
      "path": "annex/division/IFRIC/division/3/division/3",
      "kind": "division",
      "number": "3",
      "heading": "An entity shall not apply this Interpretation to transactions in situations where:",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-3/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/3"
    },
    {
      "path": "annex/division/IFRIC/division/4",
      "kind": "division",
      "number": null,
      "heading": "ISSUES",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
    },
    {
      "path": "annex/division/IFRIC/division/4/division/4",
      "kind": "division",
      "number": "4",
      "heading": "This Interpretation addresses the following issues:",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-4/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/4"
    },
    {
      "path": "annex/division/IFRIC/division/5",
      "kind": "division",
      "number": null,
      "heading": "CONSENSUS",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC"
    },
    {
      "path": "annex/division/IFRIC/division/5/division/5",
      "kind": "division",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-5/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/IFRIC/division/5"
    },
    {
      "path": "annex/division/IFRIC/division/5/division/6",
      "kind": "division",
      "number": "6",
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      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-5/division-6",
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      "parent": "annex/division/IFRIC/division/5"
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    {
      "path": "annex/division/IFRIC/division/6",
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      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2010-662/annex/division-IFRIC/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "number": null,
      "heading": "Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    }
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    "retrieved_at": "2026-11-01T14:50:42.303746+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}