{
  "url": "https://openlegislation.uk/eu-regulation-2012-475/annex/appendix",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-475/annex/appendix.json",
  "legislation": "eur/2012/475",
  "legislation_title": "Commission Regulation (EU) No 475/2012 of 5 June 2012 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 Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19 (Text with EEA relevance) (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-475",
  "path": "annex/appendix",
  "kind": "appendix",
  "number": null,
  "heading": null,
  "text": "Amendments to other IFRSs\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 1\nFirst-time Adoption of International Financial Reporting Standards\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA1\nParagraph 39L is added as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n39L\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA2\nIn Appendix D (Exemptions from other IFRSs), the heading above paragraph D10 and paragraphs D10 and D11 are deleted and paragraph D1 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nD1\nAn entity may elect to use one or more of the following exemptions:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA3\nIn Appendix E (Short-term exemptions from IFRSs), a heading and paragraph E5 are added as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nE5\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 8\nOperating Segments\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA4\nParagraph 24 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n24\nAn entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRS 13\nFair Value Measurement\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA5\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 19\nEmployee Benefits (as amended in June 2011)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA6\nParagraphs D62 and D63 are amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nD62\nParagraph 113 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nD63\nParagraph 174 is added as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 1\nPresentation of Financial Statements\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA7\nIn paragraph 7, the definition of ‘other comprehensive income’ is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7\n…\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA8\nParagraph 96 is amended, and paragraph 139K is added as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n96\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n139K\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIAS 24\nRelated Party Disclosures\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA9\nParagraph 22 is amended as follows:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n22\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nIFRIC 14\nIAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nA10\nBelow the heading ‘References’, after the reference to IAS 19 Employee Benefits is added ‘(as amended in 2011)’.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6\nThe issues addressed in this Interpretation are:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n17\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n24\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n27C\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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. 32 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/475/annex/appendix",
    "retrieved_at": "2026-11-01T14:49:24.816910+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}