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) in Wales
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- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed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- Annex: INTERNATIONAL ACCOUNTING STANDARDS Repealed
- IFRIC 21IFRIC Interpretation 21 Levies Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- SCOPE Repealed
- 2Division 2 Repealed
- 3Division 3 Repealed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that is imposed by governments on entities in accordance with legislation (i.e. laws and/or regulations), other than: Repealed
- 5Division 5 Repealed
- 6Division 6 Repealed
- ISSUES Repealed
- 7To clarify the accounting for a liability to pay a levy, this Interpretation addresses the following issues: Repealed
- CONSENSUS Repealed
- 8Division 8 Repealed
- 9Division 9 Repealed
- 10Division 10 Repealed
- 11Division 11 Repealed
- 12Division 12 Repealed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 As a result, in the interim financial report, a liability to pay a levy: Repealed
- 14Division 14 Repealed
- AEffective date and transition Repealed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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