{
  "url": "https://openlegislation.uk/eu-regulation-2015-2113",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2113.json",
  "id": "eur/2015/2113",
  "title": "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)",
  "short_title": "Regulation (EU) 2015/2113 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation 2015/2113",
  "type": "eur",
  "year": "2015",
  "number": "2113",
  "version": "current",
  "date": "2015-11-23",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/Agriculture",
      "kind": "division",
      "number": "Agriculture: Bearer Plants",
      "heading": "(Amendments to IAS 16 and IAS 41)",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Agriculture/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IAS 16 Property, Plant and Equipment",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/1/division/3",
      "kind": "division",
      "number": "3",
      "heading": "This Standard does not apply to:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "DEFINITIONS",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/2/division/6",
      "kind": "division",
      "number": "6",
      "heading": "The following terms are used in this Standard with the meanings specified:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-2/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Elements of cost",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/2/division/2/division/22A",
      "kind": "division",
      "number": "22A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-2/division-2/division-22A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Revaluation model",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/2/division/3/division/37",
      "kind": "division",
      "number": "37",
      "heading": "A 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:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-2/division-3/division-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/3/division/81K",
      "kind": "division",
      "number": "81K",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-3/division-81K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/3"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/3/division/81L",
      "kind": "division",
      "number": "81L",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-3/division-81L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/3"
    },
    {
      "path": "annex/division/Agriculture/division/1/division/3/division/81M",
      "kind": "division",
      "number": "81M",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-1/division-3/division-81M",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/1/division/3"
    },
    {
      "path": "annex/division/Agriculture/division/2",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IAS 41 Agriculture",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/1/division/1",
      "kind": "division",
      "number": "1",
      "heading": "This Standard shall be applied to account for the following when they relate to agricultural activity:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/1/division/2",
      "kind": "division",
      "number": "2",
      "heading": "This Standard does not apply to:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/1/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/1/division/4",
      "kind": "division",
      "number": "4",
      "heading": "The table below provides examples of biological assets, agricultural produce, and products that are the result of processing after harvest:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "DEFINITIONS",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Agriculture-related definitions",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/1/division/5",
      "kind": "division",
      "number": "5",
      "heading": "The following terms are used in this Standard with the meanings specified:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/1/division/5A",
      "kind": "division",
      "number": "5A",
      "heading": "The following are not bearer plants:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-1/division-5A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/1/division/5B",
      "kind": "division",
      "number": "5B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-1/division-5B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/1/division/5C",
      "kind": "division",
      "number": "5C",
      "heading": "Produce growing on bearer plants is a biological asset.",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-1/division-5C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "General definitions",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/2/division/2/division/8",
      "kind": "division",
      "number": "8",
      "heading": "The following terms are used in this Standard with the meanings specified:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-2/division-2/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/2/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "RECOGNITION AND MEASUREMENT",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/3/division/24",
      "kind": "division",
      "number": "24",
      "heading": "Cost may sometimes approximate fair value, particularly when:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-3/division-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/3"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "General",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/3"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/3/division/2/division/44",
      "kind": "division",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-3/division-2/division-44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/3/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/4",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/4/division/62",
      "kind": "division",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-4/division-62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/4"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/4/division/63",
      "kind": "division",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-4/division-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/4"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5",
      "kind": "division",
      "number": null,
      "heading": "CONSEQUENTIAL AMENDMENTS TO OTHER STANDARDS",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/1",
      "kind": "division",
      "number": null,
      "heading": "IAS 1 Presentation of Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Information to be presented in the statement of financial position",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/1/division/1/division/54",
      "kind": "division",
      "number": "54",
      "heading": "As a minimum, the statement of financial position shall include line items that present the following amounts:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-1/division-1/division-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5/division/1/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/2",
      "kind": "division",
      "number": null,
      "heading": "IAS 17 Leases",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5/division/2"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/2/division/1/division/2",
      "kind": "division",
      "number": "2",
      "heading": "…",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-2/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5/division/2/division/1"
    },
    {
      "path": "annex/division/Agriculture/division/2/division/5/division/3",
      "kind": "division",
      "number": null,
      "heading": "IAS 23 Borrowing Costs",
      "url": "https://openlegislation.uk/eu-regulation-2015-2113/annex/division-Agriculture/division-2/division-5/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Agriculture/division/2/division/5"
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      "path": "annex/division/Agriculture/division/2/division/5/division/3/division/2/division/7",
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    {
      "path": "annex/division/Agriculture/division/2/division/5/division/4",
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