# 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), Appendix: Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards

Extent: E+W+S+N.I.
Status: repealed

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