{
  "url": "https://openlegislation.uk/eu-regulation-2013-183",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-183.json",
  "id": "eur/2013/183",
  "title": "Commission Regulation (EU) No 183/2013 of 4 March 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 Financial Reporting Standard 1 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) No 183/2013 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) No 183/2013 of 4 March 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 Financial Reporting Standard 1 (Text with EEA relevance)",
  "citation": "EU Regulation No 183/2013",
  "type": "eur",
  "year": "2013",
  "number": "183",
  "version": "current",
  "date": "2013-03-04",
  "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-2013-183/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-183/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
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      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-183/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      "status": "repealed",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-2013-183/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      "status": "repealed",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-2013-183/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",
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    },
    {
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/division/2",
      "kind": "division",
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      "heading": "Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2013-183/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Government Loans",
      "url": "https://openlegislation.uk/eu-regulation-2013-183/annex/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/39N",
      "kind": "division",
      "number": "39N",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2013-183/annex/division-2/division-1/division-39N",
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      "heading": "An entity shall apply the following exceptions:",
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      "parent": "annex/division/2/division/1"
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/4"
    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/183",
    "retrieved_at": "2026-11-01T14:48:49.175683+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."
}