# Commission Regulation (EU) No 313/2013 of 4 April 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 Consolidated Financial Statements, Joint Arrangements and Disclosure of Interest in Other Entities: Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12) (Text with EEA relevance) (revoked), Division C9: Any difference arising from the investment previously accounted for using the equity method together with any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011), and the net amount of the assets and liabilities, including any goodwill, recognised shall be:

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/eur/2013/313/annex/division/Consolidated/division/2/division/4/division/C9 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-313/annex/division-Consolidated/division-2/division-4/division-C9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.