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Commission Regulation (EU) 2015/2343 of 15 December 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 Standards 5 and 7 and International Accounting Standards 19 and 34 (Text with EEA relevance) (revoked)

EU Regulation 2015/2343 · Adopted 15 December 2015 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Regulation (EU) 2015/2343

of 15 December 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 Standards 5 and 7 and International Accounting Standards 19 and 34

(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. 49 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. Signature
  5. Annex: Annual Improvements to IFRSs 2012–2014 Cycle Repealed
  6. Amendments toIFRS 5 Non-current Assets Held for Sale and Discontinued Operations Repealed
  7. Changes to a plan of sale or to a plan of distribution to owners Repealed
  8. 26Division 26 Repealed
  9. 26AIf an entity reclassifies an asset (or disposal group) directly from being held for sale to being held for distribution to owners, or directly from being held for distribution to owners to being held for sale, then the change in classification is considered a continuation of the original plan of disposal. The entity: Repealed
  10. 27The entity shall measure a non-current asset (or disposal group) that ceases to be classified as held for sale or as held for distribution to owners (or ceases to be included in a disposal group classified as held for sale or as held for distribution to owners) at the lower of: Repealed
  11. 28Division 28 Repealed
  12. 29Division 29 Repealed
  13. EFFECTIVE DATE Repealed
  14. 44LDivision 44L Repealed
  15. Amendments toIFRS 7 Financial Instruments: Disclosures Repealed
  16. EFFECTIVE DATE AND TRANSITION Repealed
  17. 44RDivision 44R Repealed
  18. 44AADivision 44AA Repealed
  19. Continuing involvement (paragraph 42C) Repealed
  20. B30Division B30 Repealed
  21. B30ADivision B30A Repealed
  22. Consequential amendment toIFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
  23. EFFECTIVE DATE Repealed
  24. 39AADivision 39AA Repealed
  25. Disclosures about financial instruments Repealed
  26. E4ADivision E4A Repealed
  27. Amendment toIAS 19 Employee Benefits Repealed
  28. Actuarial assumptions: discount rate Repealed
  29. 83Division 83 Repealed
  30. TRANSITION AND EFFECTIVE DATE Repealed
  31. 176Division 176 Repealed
  32. 177Division 177 Repealed
  33. Amendment toIAS 34 Interim Financial Reporting Repealed
  34. Other disclosures Repealed
  35. 16ADivision 16A Repealed
  36. (a)Division (a) Repealed
  37. EFFECTIVE DATE Repealed
  38. 56Division 56 Repealed

1F1

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2F1

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3F1

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Signature

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Amendments toIFRS 5 Non-current Assets Held for Sale and Discontinued OperationsF1

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Changes to a plan of sale or to a plan of distribution to ownersF1

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26F1

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26AIf an entity reclassifies an asset (or disposal group) directly from being held for sale to being held for distribution to owners, or directly from being held for distribution to owners to being held for sale, then the change in classification is considered a continuation of the original plan of disposal. The entity:F1

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27The entity shall measure a non-current asset (or disposal group) that ceases to be classified as held for sale or as held for distribution to owners (or ceases to be included in a disposal group classified as held for sale or as held for distribution to owners) at the lower of:F1

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28F1

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29F1

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EFFECTIVE DATEF1

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44LF1

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Amendments toIFRS 7 Financial Instruments: DisclosuresF1

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EFFECTIVE DATE AND TRANSITIONF1

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44RF1

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44AAF1

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Continuing involvement (paragraph 42C)F1

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B30F1

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B30AF1

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Consequential amendment toIFRS 1 First-time Adoption of International Financial Reporting StandardsF1

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EFFECTIVE DATEF1

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39AAF1

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Disclosures about financial instrumentsF1

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E4AF1

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Amendment toIAS 19 Employee BenefitsF1

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Actuarial assumptions: discount rateF1

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83F1

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TRANSITION AND EFFECTIVE DATEF1

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176F1

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177F1

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Amendment toIAS 34 Interim Financial ReportingF1

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Other disclosuresF1

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16AF1

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(a)F1

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EFFECTIVE DATEF1

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56F1

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