Commission Regulation (EU) 2015/2173 of 24 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 Financial Reporting Standard 11 (Text with EEA relevance) (revoked)
EU Regulation 2015/2173 · Adopted 24 November 2015 · Extends to United Kingdom
Commission Regulation (EU) 2015/2173
of 24 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 Financial Reporting Standard 11
(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. 47 (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- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed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- Annex Repealed
- Accounting for Acquisitions of Interests in Joint (Amendments to IFRS 11) Repealed
- Amendments to IFRS 11 Joint Arrangements Repealed
- Joint operations Repealed
- 20A joint operator shall recognise in relation to its interest in a joint operation: Repealed
- 21Division 21 Repealed
- 21ADivision 21A Repealed
- Financial statements of parties to a joint arrangement (paragraphs 21A–22) Repealed
- Accounting for acquisitions of interests in joint operations Repealed
- B33AWhen an entity acquires an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, it shall apply, to the extent of its share in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not conflict with the guidance in this IFRS and disclose the information required by those IFRSs in relation to business combinations. The principles on business combinations accounting that do not conflict with the guidance in this IFRS include but are not limited to: Repealed
- B33BDivision B33B Repealed
- B33CDivision B33C Repealed
- B33DDivision B33D Repealed
- EFFECTIVE DATE Repealed
- C1AAAccounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued in May 2014, amended the heading after paragraph B33 and added paragraphs 21A, B33A–B33D and C14A and their related headings. An entity shall apply those amendments prospectively in annual periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies those amendments in an earlier period it shall disclose that fact. Repealed
- Accounting for acquisitions of interests in joint operations Repealed
- C14ADivision C14A Repealed
- Consequential amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
- EFFECTIVE DATE Repealed
- 39WDivision 39W Repealed
- Appendix CExemptions for business combinations Repealed
- C5Division C5 Repealed
1F1
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2F1
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3F1
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Signature
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Accounting for Acquisitions of Interests in Joint (Amendments to IFRS 11)F1
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Amendments to IFRS 11 Joint ArrangementsF1
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Joint operationsF1
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20A joint operator shall recognise in relation to its interest in a joint operation:F1
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21F1
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21AF1
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Financial statements of parties to a joint arrangement (paragraphs 21A–22)F1
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Accounting for acquisitions of interests in joint operationsF1
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B33AWhen an entity acquires an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, it shall apply, to the extent of its share in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not conflict with the guidance in this IFRS and disclose the information required by those IFRSs in relation to business combinations. The principles on business combinations accounting that do not conflict with the guidance in this IFRS include but are not limited to:F1
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B33BF1
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B33CF1
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B33DF1
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EFFECTIVE DATEF1
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C1AAAccounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11), issued in May 2014, amended the heading after paragraph B33 and added paragraphs 21A, B33A–B33D and C14A and their related headings. An entity shall apply those amendments prospectively in annual periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies those amendments in an earlier period it shall disclose that fact.F1
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Accounting for acquisitions of interests in joint operationsF1
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C14AF1
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Consequential amendments to IFRS 1 First-time Adoption of International Financial Reporting StandardsF1
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EFFECTIVE DATEF1
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39WF1
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Appendix CExemptions for business combinationsF1
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C5F1
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