# 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)

EU Regulation No 183/2013 · adopted 4 March 2013

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)

## Introductory text

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

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## Government Loans

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## 39N 

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## 39O 

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## B1 An entity shall apply the following exceptions:

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## Government loans

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## B10 

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## B11 

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## B12 

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Source: https://www.legislation.gov.uk/eur/2013/183 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-183
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

