{
  "url": "https://openlegislation.uk/eu-regulation-2013-1374",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1374.json",
  "id": "eur/2013/1374",
  "title": "Commission Regulation (EU) No 1374/2013 of 19 December 2013 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 36 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 1374/2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 1374/2013 of 19 December 2013 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 36 (Text with EEA relevance)",
  "citation": "EU Regulation No 1374/2013",
  "type": "eur",
  "year": "2013",
  "number": "1374",
  "version": "current",
  "date": "2013-12-19",
  "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-2013-1374/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-2013-1374/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      "status": "repealed",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-2013-1374/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      "status": "repealed",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-2013-1374/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      "status": "repealed",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-2013-1374/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-2013-1374/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendments",
      "kind": "division",
      "number": "Amendments to IAS 36 Impairment of Assets",
      "heading": "Recoverable Amount Disclosures for Non-Financial Assets",
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Amendments/division/1",
      "kind": "division",
      "number": null,
      "heading": "DISCLOSURE",
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendments/division/1/division/130",
      "kind": "division",
      "number": "130",
      "heading": "An entity shall disclose the following for an individual asset (including goodwill) or a cash-generating unit, for which an impairment loss has been recognised or reversed during the period:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-1/division-130",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Amendments/division/1/division/134",
      "kind": "division",
      "number": "134",
      "heading": "An entity shall disclose the information required by (a)–(f) for each cash-generating unit (group of units) for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives:",
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-1/division-134",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Amendments/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITIONAL PROVISIONS AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments"
    },
    {
      "path": "annex/division/Amendments/division/2/division/138",
      "kind": "division",
      "number": "138",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-2/division-138",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Amendments/division/2/division/140J",
      "kind": "division",
      "number": "140J",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-1374/annex/division-Amendments/division-2/division-140J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Amendments/division/2"
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2013-1374/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1374",
    "retrieved_at": "2026-11-01T14:48:04.375639+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."
}