Commission Regulation (EU) No 634/2014 of 13 June 2014 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 Interpretation 21 of the International Financial Reporting Interpretations Committee (Text with EEA relevance) (revoked)
EU Regulation No 634/2014 · Adopted 13 June 2014 · Extends to United Kingdom
Commission Regulation (EU) No 634/2014
of 13 June 2014
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 Interpretation 21 of the International Financial Reporting Interpretations Committee
(Text with EEA relevance) (revoked)
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Annotations to the whole text
Textual amendments
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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. 42 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex: INTERNATIONAL ACCOUNTING STANDARDS Repealed
- IFRIC 21IFRIC Interpretation 21 Levies Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- SCOPE Repealed
- 2Division 2 Repealed
- 3Division 3 Repealed
- 4For the purposes of this Interpretation, a levy is an outflow of resources embodying economic benefits that is imposed by governments on entities in accordance with legislation (i.e. laws and/or regulations), other than: Repealed
- 5Division 5 Repealed
- 6Division 6 Repealed
- ISSUES Repealed
- 7To clarify the accounting for a liability to pay a levy, this Interpretation addresses the following issues: Repealed
- CONSENSUS Repealed
- 8Division 8 Repealed
- 9Division 9 Repealed
- 10Division 10 Repealed
- 11Division 11 Repealed
- 12Division 12 Repealed
- 13An entity shall apply the same recognition principles in the interim financial report that it applies in the annual financial statements. As a result, in the interim financial report, a liability to pay a levy: Repealed
- 14Division 14 Repealed
- AEffective date and transition Repealed
1F1
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2F1
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3F1
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Signature
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IFRIC 21IFRIC Interpretation 21 LeviesF1
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REFERENCESF1
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BACKGROUNDF1
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1F1
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SCOPEF1
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2F1
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3F1
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4For the purposes of this Interpretation, a levy is an outflow of resources embodying economic benefits that is imposed by governments on entities in accordance with legislation (i.e. laws and/or regulations), other than:F1
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5F1
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6F1
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ISSUESF1
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7To clarify the accounting for a liability to pay a levy, this Interpretation addresses the following issues:F1
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CONSENSUSF1
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8F1
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9F1
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10F1
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11F1
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12F1
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13An entity shall apply the same recognition principles in the interim financial report that it applies in the annual financial statements. As a result, in the interim financial report, a liability to pay a levy:F1
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14F1
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AEffective date and transitionF1
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