OpenLegislation

Commission Regulation (EU) 2015/2406 of 18 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 Accounting Standard 1 (Text with EEA relevance) (revoked)

EU Regulation 2015/2406 · Adopted 18 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) 2015/2406

of 18 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 Accounting Standard 1

(Text with EEA relevance) (revoked)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations to the whole text

Textual amendments

F1

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. 50 (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  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed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 Annex Repealed
  6. Disclosure Initiative(Amendments to IAS 1) Repealed
  7. Amendments toIAS 1 Presentation of Financial Statements Repealed
  8. Complete set of financial statements Repealed
  9. 10A complete set of financial statements comprises: Repealed
  10. Materiality and aggregation Repealed
  11. 29Division 29 Repealed
  12. 30Division 30 Repealed
  13. 30ADivision 30A Repealed
  14. 31Division 31 Repealed
  15. Information to be presented in the statement of financial position Repealed
  16. 54The statement of financial position shall include line items that present the following amounts: Repealed
  17. (a)Division (a) Repealed
  18. 55Division 55 Repealed
  19. 55AWhen an entity presents subtotals in accordance with paragraph 55, those subtotals shall: Repealed
  20. Information to be presented in the other comprehensive income section Repealed
  21. 82AThe other comprehensive income section shall present line items for the amounts for the period of: Repealed
  22. 85Division 85 Repealed
  23. 85AWhen an entity presents subtotals in accordance with paragraph 85, those subtotals shall: Repealed
  24. 85BDivision 85B Repealed
  25. Structure Repealed
  26. 112The notes shall: Repealed
  27. 113Division 113 Repealed
  28. 114Examples of systematic ordering or grouping of the notes include: Repealed
  29. 115Division 115 Repealed
  30. 116Division 116 Repealed
  31. Disclosure of accounting policies Repealed
  32. 117An entity shall disclose its significant accounting policies comprising: Repealed
  33. 118Division 118 Repealed
  34. 119Division 119 Repealed
  35. 120Division 120 Repealed
  36. 121Division 121 Repealed
  37. 122Division 122 Repealed
  38. TRANSITION AND EFFECTIVE DATE Repealed
  39. 139PDivision 139P Repealed
  40. Consequential amendments to other Standards Repealed
  41. IFRS 7 Financial Instruments: Disclosures Repealed
  42. Accounting policies Repealed
  43. 21Division 21 Repealed
  44. EFFECTIVE DATE AND TRANSITION Repealed
  45. 44BBDivision 44BB Repealed
  46. Other disclosure — accounting policies (paragraph 21) Repealed
  47. B5Paragraph 21 requires disclosure of the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements. For financial instruments, such disclosure may include: Repealed
  48. (a)Division (a) Repealed
  49. IAS 34 Interim Financial Reporting Repealed
  50. CONTENT OF AN INTERIM FINANCIAL REPORT Repealed
  51. 5IAS 1 defines a complete set of financial statements as including the following components: Repealed
  52. (e)Division (e) Repealed
  53. EFFECTIVE DATE Repealed
  54. 57Division 57 Repealed

1F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure Initiative(Amendments to IAS 1)F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments toIAS 1 Presentation of Financial StatementsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complete set of financial statementsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10A complete set of financial statements comprises:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Materiality and aggregationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30AF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information to be presented in the statement of financial positionF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54The statement of financial position shall include line items that present the following amounts:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55AWhen an entity presents subtotals in accordance with paragraph 55, those subtotals shall:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information to be presented in the other comprehensive income sectionF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

82AThe other comprehensive income section shall present line items for the amounts for the period of:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85AWhen an entity presents subtotals in accordance with paragraph 85, those subtotals shall:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85BF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

StructureF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

112The notes shall:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

113F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

114Examples of systematic ordering or grouping of the notes include:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

115F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

116F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure of accounting policiesF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

117An entity shall disclose its significant accounting policies comprising:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

119F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

120F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

121F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

122F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TRANSITION AND EFFECTIVE DATEF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

139PF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential amendments to other StandardsF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IFRS 7 Financial Instruments: DisclosuresF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accounting policiesF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EFFECTIVE DATE AND TRANSITIONF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

44BBF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other disclosure — accounting policies (paragraph 21)F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B5Paragraph 21 requires disclosure of the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements. For financial instruments, such disclosure may include:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

IAS 34 Interim Financial ReportingF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CONTENT OF AN INTERIM FINANCIAL REPORTF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5IAS 1 defines a complete set of financial statements as including the following components:F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EFFECTIVE DATEF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .