{
  "url": "https://openlegislation.uk/eu-regulation-2015-2173",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2173.json",
  "id": "eur/2015/2173",
  "title": "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)",
  "short_title": "Regulation (EU) 2015/2173 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation 2015/2173",
  "type": "eur",
  "year": "2015",
  "number": "2173",
  "version": "current",
  "date": "2015-11-24",
  "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-2015-2173/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-2015-2173/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      "status": "repealed",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-2015-2173/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      "status": "repealed",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-2015-2173/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      "status": "repealed",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-2015-2173/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/Accounting",
      "kind": "division",
      "number": "Accounting for Acquisitions of Interests in Joint ",
      "heading": "(Amendments to IFRS 11)",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Accounting/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 11 Joint Arrangements",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting"
    },
    {
      "path": "annex/division/Accounting/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Joint operations",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/1/division/20",
      "kind": "division",
      "number": "20",
      "heading": "A joint operator shall recognise in relation to its interest in a joint operation:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-1/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/1/division/21",
      "kind": "division",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-1/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/1/division/21A",
      "kind": "division",
      "number": "21A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-1/division-21A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Financial statements of parties to a joint arrangement (paragraphs 21A–22)",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Accounting for acquisitions of interests in joint operations",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/2"
    },
    {
      "path": "annex/division/Accounting/division/1/division/2/division/1/division/B33A",
      "kind": "division",
      "number": "B33A",
      "heading": "When 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:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-2/division-1/division-B33A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/2/division/1/division/B33B",
      "kind": "division",
      "number": "B33B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-2/division-1/division-B33B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/2/division/1/division/B33C",
      "kind": "division",
      "number": "B33C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-2/division-1/division-B33C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/2/division/1/division/B33D",
      "kind": "division",
      "number": "B33D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-2/division-1/division-B33D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1"
    },
    {
      "path": "annex/division/Accounting/division/1/division/3/division/C1AA",
      "kind": "division",
      "number": "C1AA",
      "heading": "Accounting 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.",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-3/division-C1AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/3"
    },
    {
      "path": "annex/division/Accounting/division/1/division/3/division/2",
      "kind": "division",
      "number": null,
      "heading": "Accounting for acquisitions of interests in joint operations",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-3/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/3"
    },
    {
      "path": "annex/division/Accounting/division/1/division/3/division/2/division/C14A",
      "kind": "division",
      "number": "C14A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-1/division-3/division-2/division-C14A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/1/division/3/division/2"
    },
    {
      "path": "annex/division/Accounting/division/2",
      "kind": "division",
      "number": null,
      "heading": "Consequential amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting"
    },
    {
      "path": "annex/division/Accounting/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/2"
    },
    {
      "path": "annex/division/Accounting/division/2/division/1/division/39W",
      "kind": "division",
      "number": "39W",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-2/division-1/division-39W",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/2/division/1"
    },
    {
      "path": "annex/division/Accounting/division/2/division/Appendix",
      "kind": "division",
      "number": "Appendix C",
      "heading": "Exemptions for business combinations",
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-2/division-Appendix",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/2"
    },
    {
      "path": "annex/division/Accounting/division/2/division/Appendix/division/C5",
      "kind": "division",
      "number": "C5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2173/annex/division-Accounting/division-2/division-Appendix/division-C5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Accounting/division/2/division/Appendix"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2015-2173/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2015-2173/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2015-2173/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2173",
    "retrieved_at": "2026-11-01T14:46:18.052462+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}