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Commission Regulation (EU) No 301/2013 of 27 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 Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle (Text with EEA relevance) (revoked)

EU Regulation No 301/2013 · Adopted 27 March 2013 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Regulation (EU) No 301/2013

of 27 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 Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle

(Text with EEA relevance) (revoked)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations to the whole text

Textual amendments

F1

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. 37 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. Signature
  5. Annex: INTERNATIONAL ACCOUNTING STANDARDS Repealed
  6. Division Repealed
  7. Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
  8. SCOPE Repealed
  9. 4ADivision 4A Repealed
  10. 4BDivision 4B Repealed
  11. PRESENTATION AND DISCLOSURE Repealed
  12. Explanation of transition to IFRSs Repealed
  13. 23AAn entity that has applied IFRSs in a previous period, as described in paragraph 4A, shall disclose: Repealed
  14. 23BDivision 23B Repealed
  15. EFFECTIVE DATE Repealed
  16. 39PDivision 39P Repealed
  17. Amendment to Appendix D of IFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
  18. Division Repealed
  19. Borrowing costs Repealed
  20. D23A first-time adopter can elect to apply the requirements of IAS 23 from the date of transition or from an earlier date as permitted by paragraph 28 of IAS 23. From the date on which an entity that applies this exemption begins to apply IAS 23, the entity: Repealed
  21. EFFECTIVE DATE Repealed
  22. 39QDivision 39Q Repealed
  23. Amendment to IAS 1 Presentation of Financial Statements Repealed
  24. Division Repealed
  25. Complete set of financial statements Repealed
  26. 10A complete set of financial statements comprises: Repealed
  27. Comparative information Repealed
  28. Minimum comparative information Repealed
  29. 38Division 38 Repealed
  30. 38ADivision 38A Repealed
  31. 38BDivision 38B Repealed
  32. Additional comparative information Repealed
  33. 38CDivision 38C Repealed
  34. 38DDivision 38D Repealed
  35. 39Division 39 Repealed
  36. 40Division 40 Repealed
  37. Change in accounting policy, retrospective restatement or reclassification Repealed
  38. 40AAn entity shall present a third statement of financial position as at the beginning of the preceding period in addition to the minimum comparative financial statements required in paragraph 38A if: Repealed
  39. 40BIn the circumstances described in paragraph 40A, an entity shall present three statements of financial position as at: Repealed
  40. 40CDivision 40C Repealed
  41. 40DDivision 40D Repealed
  42. 41If an entity changes the presentation or classification of items in its financial statements, it shall reclassify comparative amounts unless reclassification is impracticable. When an entity reclassifies comparative amounts, it shall disclose (including as at the beginning of the preceding period): Repealed
  43. TRANSITION AND EFFECTIVE DATE Repealed
  44. 139LDivision 139L Repealed
  45. Consequential amendments to other standards resulting from the amendment to IAS 1 Repealed
  46. Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
  47. PRESENTATION AND DISCLOSURE Repealed
  48. Comparative information Repealed
  49. 21Division 21 Repealed
  50. EFFECTIVE DATE Repealed
  51. 39RDivision 39R Repealed
  52. Amendment to IAS 34 Interim Financial Reporting Repealed
  53. CONTENT OF AN INTERIM FINANCIAL REPORT Repealed
  54. 5IAS 1 defines a complete set of financial statements as including the following components: Repealed
  55. EFFECTIVE DATE Repealed
  56. 52Division 52 Repealed
  57. Amendment to IAS 16 Property, Plant and Equipment Repealed
  58. RECOGNITION Repealed
  59. 8Division 8 Repealed
  60. EFFECTIVE DATE Repealed
  61. 81GDivision 81G Repealed
  62. Amendment to IAS 32 Financial Instruments: Presentation Repealed
  63. PRESENTATION Repealed
  64. Interest, dividends, losses and gains (see also paragraph AG37) Repealed
  65. 35Division 35 Repealed
  66. 35ADivision 35A Repealed
  67. 37Division 37 Repealed
  68. 39Division 39 Repealed
  69. EFFECTIVE DATE AND TRANSITION Repealed
  70. 97MDivision 97M Repealed
  71. Consequential amendments to other standards resulting from the amendment to IAS 32 Repealed
  72. Amendment to IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments Repealed
  73. CONSENSUS Repealed
  74. 11Division 11 Repealed
  75. EFFECTIVE DATE Repealed
  76. 17Division 17 Repealed
  77. Amendment to IAS 34 Interim Financial Reporting Repealed
  78. CONTENT OF AN INTERIM FINANCIAL REPORT Repealed
  79. Other disclosures Repealed
  80. 16AIn addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information in the notes to its interim financial statements, if not disclosed elsewhere in the interim financial report. The information shall normally be reported on a financial year-to-date basis. Repealed
  81. EFFECTIVE DATE Repealed
  82. 53Division 53 Repealed