Commission Regulation (EU) 2015/2113 of 23 November 2015 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 Accounting Standards 16 and 41 (Text with EEA relevance) (revoked)
EU Regulation 2015/2113 · Adopted 23 November 2015 · Extends to United Kingdom
Commission Regulation (EU) 2015/2113
of 23 November 2015
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 Accounting Standards 16 and 41
(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. 46 (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- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed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- Annex Repealed
- Agriculture: Bearer Plants(Amendments to IAS 16 and IAS 41) Repealed
- Amendments to IAS 16 Property, Plant and Equipment Repealed
- SCOPE Repealed
- 3This Standard does not apply to: Repealed
- DEFINITIONS Repealed
- 6The following terms are used in this Standard with the meanings specified: Repealed
- Elements of cost Repealed
- 22ADivision 22A Repealed
- Revaluation model Repealed
- 37A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity's operations. The following are examples of separate classes: Repealed
- EFFECTIVE DATE AND TRANSITION Repealed
- 81KDivision 81K Repealed
- 81LDivision 81L Repealed
- 81MDivision 81M Repealed
- Amendments to IAS 41 Agriculture Repealed
- SCOPE Repealed
- 1This Standard shall be applied to account for the following when they relate to agricultural activity: Repealed
- 2This Standard does not apply to: Repealed
- 3Division 3 Repealed
- 4The table below provides examples of biological assets, agricultural produce, and products that are the result of processing after harvest: Repealed
- DEFINITIONS Repealed
- Agriculture-related definitions Repealed
- 5The following terms are used in this Standard with the meanings specified: Repealed
- 5AThe following are not bearer plants: Repealed
- 5BDivision 5B Repealed
- 5CProduce growing on bearer plants is a biological asset. Repealed
- General definitions Repealed
- 8The following terms are used in this Standard with the meanings specified: Repealed
- RECOGNITION AND MEASUREMENT Repealed
- 24Cost may sometimes approximate fair value, particularly when: Repealed
- General Repealed
- 44Division 44 Repealed
- EFFECTIVE DATE AND TRANSITION Repealed
- 62Division 62 Repealed
- 63Division 63 Repealed
- CONSEQUENTIAL AMENDMENTS TO OTHER STANDARDS Repealed
- IAS 1 Presentation of Financial Statements Repealed
- Information to be presented in the statement of financial position Repealed
- 54As a minimum, the statement of financial position shall include line items that present the following amounts: Repealed
- IAS 17 Leases Repealed
- SCOPE Repealed
- 2… Repealed
- IAS 23 Borrowing Costs Repealed
- SCOPE Repealed
- 4An entity is not required to apply the Standard to borrowing costs directly attributable to the acquisition, construction or production of: Repealed
- DEFINITIONS Repealed
- 7Depending on the circumstances, any of the following may be qualifying assets: Repealed
- IAS 36 Impairment of Assets Repealed
- SCOPE Repealed
- 2This Standard shall be applied in accounting for the impairment of all assets, other than: Repealed
- IAS 40 Investment Property Repealed
- SCOPE Repealed
- 4This Standard does not apply to: Repealed
- CLASSIFICATION OF PROPERTY AS INVESTMENT PROPERTY OR OWNER-OCCUPIED PROPERTY Repealed
- 7Division 7 Repealed
1F1
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2F1
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3F1
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Signature
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Agriculture: Bearer Plants(Amendments to IAS 16 and IAS 41)F1
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Amendments to IAS 16 Property, Plant and EquipmentF1
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SCOPEF1
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3This Standard does not apply to:F1
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DEFINITIONSF1
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6The following terms are used in this Standard with the meanings specified:F1
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Elements of costF1
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22AF1
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Revaluation modelF1
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37A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity's operations. The following are examples of separate classes:F1
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EFFECTIVE DATE AND TRANSITIONF1
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81KF1
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81LF1
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81MF1
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Amendments to IAS 41 AgricultureF1
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SCOPEF1
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1This Standard shall be applied to account for the following when they relate to agricultural activity:F1
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2This Standard does not apply to:F1
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3F1
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4The table below provides examples of biological assets, agricultural produce, and products that are the result of processing after harvest:F1
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DEFINITIONSF1
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Agriculture-related definitionsF1
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5The following terms are used in this Standard with the meanings specified:F1
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5AThe following are not bearer plants:F1
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5BF1
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5CProduce growing on bearer plants is a biological asset.F1
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General definitionsF1
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8The following terms are used in this Standard with the meanings specified:F1
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RECOGNITION AND MEASUREMENTF1
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24Cost may sometimes approximate fair value, particularly when:F1
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GeneralF1
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44F1
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EFFECTIVE DATE AND TRANSITIONF1
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62F1
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63F1
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CONSEQUENTIAL AMENDMENTS TO OTHER STANDARDSF1
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IAS 1 Presentation of Financial StatementsF1
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Information to be presented in the statement of financial positionF1
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54As a minimum, the statement of financial position shall include line items that present the following amounts:F1
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IAS 17 LeasesF1
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SCOPEF1
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2…F1
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IAS 23 Borrowing CostsF1
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SCOPEF1
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4An entity is not required to apply the Standard to borrowing costs directly attributable to the acquisition, construction or production of:F1
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DEFINITIONSF1
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7Depending on the circumstances, any of the following may be qualifying assets:F1
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IAS 36 Impairment of AssetsF1
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SCOPEF1
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2This Standard shall be applied in accounting for the impairment of all assets, other than:F1
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IAS 40 Investment PropertyF1
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SCOPEF1
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4This Standard does not apply to:F1
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CLASSIFICATION OF PROPERTY AS INVESTMENT PROPERTY OR OWNER-OCCUPIED PROPERTYF1
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7F1
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