# 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

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)

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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## Annex: Annual Improvements to IFRSs 2012–2014 Cycle

## Amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

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## Changes to a plan of sale or to a plan of distribution to owners

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## 26 

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## 26A If 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:

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## 27 The 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:

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## 28 

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## 29 

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## EFFECTIVE DATE

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## 44L 

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## Amendments to IFRS 7 Financial Instruments: Disclosures

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## EFFECTIVE DATE AND TRANSITION

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## 44R 

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## 44AA 

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## Continuing involvement (paragraph 42C)

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## B30 

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## B30A 

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## Consequential amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards

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## EFFECTIVE DATE

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## 39AA 

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## Disclosures about financial instruments

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## E4A 

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## Amendment to IAS 19 Employee Benefits

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## Actuarial assumptions: discount rate

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## 83 

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## TRANSITION AND EFFECTIVE DATE

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## 176 

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## 177 

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## Amendment to IAS 34 Interim Financial Reporting

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## Other disclosures

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## 16A 

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## (a) 

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## EFFECTIVE DATE

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## 56 

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Source: https://www.legislation.gov.uk/eur/2015/2343 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2343
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.