{
  "url": "https://openlegislation.uk/eu-regulation-2015-2406",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2406.json",
  "id": "eur/2015/2406",
  "title": "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)",
  "short_title": "Regulation (EU) 2015/2406 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation 2015/2406",
  "type": "eur",
  "year": "2015",
  "number": "2406",
  "version": "current",
  "date": "2015-12-18",
  "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-2015-2406/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-2015-2406/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      "status": "repealed",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-2015-2406/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      "status": "repealed",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-2015-2406/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      "status": "repealed",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-2015-2406/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/Disclosure",
      "kind": "division",
      "number": "Disclosure Initiative",
      "heading": "(Amendments to IAS 1)",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments",
      "kind": "division",
      "number": "Amendments to",
      "heading": "IAS 1 Presentation of Financial Statements",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/1",
      "kind": "division",
      "number": null,
      "heading": "Complete set of financial statements",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/1/division/10",
      "kind": "division",
      "number": "10",
      "heading": "A complete set of financial statements comprises:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-1/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/2",
      "kind": "division",
      "number": null,
      "heading": "Materiality and aggregation",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/2/division/29",
      "kind": "division",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-2/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/2/division/30",
      "kind": "division",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-2/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/2/division/30A",
      "kind": "division",
      "number": "30A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-2/division-30A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/2/division/31",
      "kind": "division",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-2/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/3",
      "kind": "division",
      "number": null,
      "heading": "Information to be presented in the statement of financial position",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/3/division/54",
      "kind": "division",
      "number": "54",
      "heading": "The statement of financial position shall include line items that present the following amounts:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-3/division-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/3"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/3/division/54/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-3/division-54/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/3/division/54"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/3/division/55",
      "kind": "division",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-3/division-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/3"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/3/division/55A",
      "kind": "division",
      "number": "55A",
      "heading": "When an entity presents subtotals in accordance with paragraph 55, those subtotals shall:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-3/division-55A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/3"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/4",
      "kind": "division",
      "number": null,
      "heading": "Information to be presented in the other comprehensive income section",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/4/division/82A",
      "kind": "division",
      "number": "82A",
      "heading": "The other comprehensive income section shall present line items for the amounts for the period of:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-4/division-82A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/4/division/85",
      "kind": "division",
      "number": "85",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-4/division-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/4/division/85A",
      "kind": "division",
      "number": "85A",
      "heading": "When an entity presents subtotals in accordance with paragraph 85, those subtotals shall:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-4/division-85A",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/Disclosure/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/4/division/85B",
      "kind": "division",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-4/division-85B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/5",
      "kind": "division",
      "number": null,
      "heading": "Structure",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/5/division/112",
      "kind": "division",
      "number": "112",
      "heading": "The notes shall:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-5/division-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/5"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/5/division/113",
      "kind": "division",
      "number": "113",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-5/division-113",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/division/Disclosure/division/Amendments/division/5"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/5/division/114",
      "kind": "division",
      "number": "114",
      "heading": "Examples of systematic ordering or grouping of the notes include:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-5/division-114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/5"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/5/division/115",
      "kind": "division",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-5/division-115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/5"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/5/division/116",
      "kind": "division",
      "number": "116",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-5/division-116",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/5"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6",
      "kind": "division",
      "number": null,
      "heading": "Disclosure of accounting policies",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/117",
      "kind": "division",
      "number": "117",
      "heading": "An entity shall disclose its significant accounting policies comprising:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/118",
      "kind": "division",
      "number": "118",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/119",
      "kind": "division",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-119",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/120",
      "kind": "division",
      "number": "120",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-120",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/121",
      "kind": "division",
      "number": "121",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-121",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/122",
      "kind": "division",
      "number": "122",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-122",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/7",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6"
    },
    {
      "path": "annex/division/Disclosure/division/Amendments/division/6/division/7/division/139P",
      "kind": "division",
      "number": "139P",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-Amendments/division-6/division-7/division-139P",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/Amendments/division/6/division/7"
    },
    {
      "path": "annex/division/Disclosure/division/2",
      "kind": "division",
      "number": null,
      "heading": "Consequential amendments to other Standards",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "IFRS 7 Financial Instruments: Disclosures",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Accounting policies",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/1/division/21",
      "kind": "division",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-1/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/1/division/2/division/44BB",
      "kind": "division",
      "number": "44BB",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-1/division-2/division-44BB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Other disclosure — accounting policies (paragraph 21)",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/2/division/B5",
      "kind": "division",
      "number": "B5",
      "heading": "Paragraph 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:",
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-2/division-B5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/Disclosure/division/2/division/1/division/2/division/B5/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2015-2406/annex/division-Disclosure/division-2/division-1/division-2/division-B5/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/2/division/1/division/2/division/B5"
    },
    {
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