# 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

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)

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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## Annex: INTERNATIONAL ACCOUNTING STANDARDS

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## IFRIC INTERPRETATION 19 Extinguishing Financial Liabilities with Equity Instruments

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## REFERENCES

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## BACKGROUND

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## 1 

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## SCOPE

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## 2 

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## 3 An entity shall not apply this Interpretation to transactions in situations where:

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## ISSUES

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## 4 This Interpretation addresses the following issues:

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## CONSENSUS

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## 5 

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## 6 

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## 7 

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## 8 

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## 9 

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## 10 

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## 11 

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## EFFECTIVE DATE AND TRANSITION

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## 12 

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## 13 

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## Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards

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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Source: https://www.legislation.gov.uk/eur/2010/662 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-662
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.