# 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

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)

## Introductory text

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)
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## 1 

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## 2 

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## 3 

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## Signature

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## Disclosure Initiative (Amendments to IAS 1)

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## Amendments to IAS 1 Presentation of Financial Statements

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## Complete set of financial statements

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## 10 A complete set of financial statements comprises:

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## Materiality and aggregation

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## 29 

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## 30 

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## 30A 

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## 31 

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## Information to be presented in the statement of financial position

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

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## (a) 

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## 55 

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## 55A When an entity presents subtotals in accordance with paragraph 55, those subtotals shall:

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## Information to be presented in the other comprehensive income section

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## 82A The other comprehensive income section shall present line items for the amounts for the period of:

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## 85 

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## 85A When an entity presents subtotals in accordance with paragraph 85, those subtotals shall:

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## 85B 

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## Structure

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## 112 The notes shall:

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## 113 

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

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## 115 

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## 116 

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## Disclosure of accounting policies

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

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## 118 

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## 119 

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## 120 

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## 121 

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## 122 

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## TRANSITION AND EFFECTIVE DATE

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## 139P 

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## Consequential amendments to other Standards

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## IFRS 7 Financial Instruments: Disclosures

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## Accounting policies

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## 21 

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## EFFECTIVE DATE AND TRANSITION

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## 44BB 

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## Other disclosure — accounting policies (paragraph 21)

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## B5 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:

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## (a) 

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## IAS 34 Interim Financial Reporting

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## CONTENT OF AN INTERIM FINANCIAL REPORT

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

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## (e) 

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## EFFECTIVE DATE

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## 57 

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Source: https://www.legislation.gov.uk/eur/2015/2406 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2406
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.