{
  "url": "https://openlegislation.uk/eu-regulation-2017-1987",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1987.json",
  "id": "eur/2017/1987",
  "title": "Commission Regulation (EU) 2017/1987 of 31 October 2017 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 Standard 15 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2017/1987 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2017/1987 of 31 October 2017 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 Standard 15 (Text with EEA relevance)",
  "citation": "EU Regulation 2017/1987",
  "type": "eur",
  "year": "2017",
  "number": "1987",
  "version": "current",
  "date": "2017-10-31",
  "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-2017-1987/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-2017-1987/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      "status": "repealed",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-2017-1987/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      "status": "repealed",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-2017-1987/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      "status": "repealed",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-2017-1987/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/Clarifications",
      "kind": "division",
      "number": "Clarifications to IFRS 15",
      "heading": "Revenue from Contracts with Customers",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments",
      "kind": "division",
      "number": "Amendments to",
      "heading": "IFRS 15 Revenue from Contracts with Customers",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/1",
      "kind": "division",
      "number": null,
      "heading": "Distinct goods or services",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/1/division/26",
      "kind": "division",
      "number": "26",
      "heading": "Depending on the contract, promised goods or services may include, but are not limited to, the following:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-1/division-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/1/division/27",
      "kind": "division",
      "number": "27",
      "heading": "A good or service that is promised to a customer is distinct if both of the following criteria are met:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-1/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/1/division/28",
      "kind": "division",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-1/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/1/division/29",
      "kind": "division",
      "number": "29",
      "heading": "In assessing whether an entity's promises to transfer goods or services to the customer are separately identifiable in accordance with paragraph 27(b), the objective is to determine whether the nature of the promise, within the context of the contract, is to transfer each of those goods or services individually or, instead, to transfer a combined item or items to which the promised goods or services are inputs. Factors that indicate that two or more promises to transfer goods or services to a customer are not separately identifiable include, but are not limited to, the following:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-1/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/1/division/30",
      "kind": "division",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-1/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/1"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix",
      "kind": "division",
      "number": "Appendix B",
      "heading": "Application Guidance",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/B1",
      "kind": "division",
      "number": "B1",
      "heading": "This application guidance is organised into the following categories:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-B1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2",
      "kind": "division",
      "number": null,
      "heading": "Principal versus agent considerations",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B34",
      "kind": "division",
      "number": "B34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B34A",
      "kind": "division",
      "number": "B34A",
      "heading": "To determine the nature of its promise (as described in paragraph B34), the entity shall:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B34A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B35",
      "kind": "division",
      "number": "B35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B35A",
      "kind": "division",
      "number": "B35A",
      "heading": "When another party is involved in providing goods or services to a customer, an entity that is a principal obtains control of any one of the following:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B35A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B35B",
      "kind": "division",
      "number": "B35B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B35B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B36",
      "kind": "division",
      "number": "B36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B37",
      "kind": "division",
      "number": "B37",
      "heading": "Indicators that an entity controls the specified good or service before it is transferred to the customer (and is therefore a principal (see paragraph B35)) include, but are not limited to, the following:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B37A",
      "kind": "division",
      "number": "B37A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B37A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2/division/B38",
      "kind": "division",
      "number": "B38",
      "heading": "If another entity assumes the entity's performance obligations and contractual rights in the contract so that the entity is no longer obliged to satisfy the performance obligation to transfer the specified good or service to the customer (ie the entity is no longer acting as the principal), the entity shall not recognise revenue for that performance obligation. Instead, the entity shall evaluate whether to recognise revenue for satisfying a performance obligation to obtain a contract for the other party (ie whether the entity is acting as an agent).",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-2/division-B38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/2"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3",
      "kind": "division",
      "number": null,
      "heading": "Licensing",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/B52",
      "kind": "division",
      "number": "B52",
      "heading": "A licence establishes a customer's rights to the intellectual property of an entity. Licences of intellectual property may include, but are not limited to, licences of any of the following:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-B52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/B53",
      "kind": "division",
      "number": "B53",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-B53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/B54",
      "kind": "division",
      "number": "B54",
      "heading": "If the promise to grant a licence is not distinct from other promised goods or services in the contract in accordance with paragraphs 26–30, an entity shall account for the promise to grant a licence and those other promised goods or services together as a single performance obligation. Examples of licences that are not distinct from other goods or services promised in the contract include the following:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-B54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/B55",
      "kind": "division",
      "number": "B55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-B55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/B56",
      "kind": "division",
      "number": "B56",
      "heading": "If the promise to grant the licence is distinct from the other promised goods or services in the contract and, therefore, the promise to grant the licence is a separate performance obligation, an entity shall determine whether the licence transfers to a customer either at a point in time or over time. In making this determination, an entity shall consider whether the nature of the entity's promise in granting the licence to a customer is to provide the customer with either:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-B56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6",
      "kind": "division",
      "number": null,
      "heading": "Determining the nature of the entity's promise",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B57",
      "kind": "division",
      "number": "B57",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B58",
      "kind": "division",
      "number": "B58",
      "heading": "The nature of an entity's promise in granting a licence is a promise to provide a right to access the entity's intellectual property if all of the following criteria are met:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B59",
      "kind": "division",
      "number": "B59",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B59A",
      "kind": "division",
      "number": "B59A",
      "heading": "An entity's activities significantly affect the intellectual property to which the customer has rights when either:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B59A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B60",
      "kind": "division",
      "number": "B60",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B61",
      "kind": "division",
      "number": "B61",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6/division/B62",
      "kind": "division",
      "number": "B62",
      "heading": "An entity shall disregard the following factors when determining whether a licence provides a right to access the entity's intellectual property or a right to use the entity's intellectual property:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-6/division-B62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/6"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7",
      "kind": "division",
      "number": null,
      "heading": "Sales-based or usage-based royalties",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7/division/B63",
      "kind": "division",
      "number": "B63",
      "heading": "Notwithstanding the requirements in paragraphs 56–59, an entity shall recognise revenue for a sales-based or usage-based royalty promised in exchange for a licence of intellectual property only when (or as) the later of the following events occurs:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-7/division-B63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7/division/B63A",
      "kind": "division",
      "number": "B63A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-7/division-B63A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7/division/B63B",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-Appendix/division-3/division-7/division-B63B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/Appendix/division/3/division/7"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/3/division/C1B",
      "kind": "division",
      "number": "C1B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-3/division-C1B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/3"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C2",
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      "number": "C2",
      "heading": "For the purposes of the transition requirements in paragraphs C3–C8A:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C3",
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      "heading": "An entity shall apply this Standard using one of the following two methods:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C5",
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      "heading": "An entity may use one or more of the following practical expedients when applying this Standard retrospectively in accordance with paragraph C3(a):",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C6",
      "kind": "division",
      "number": "C6",
      "heading": "For any of the practical expedients in paragraph C5 that an entity uses, the entity shall apply that expedient consistently to all contracts within all reporting periods presented. In addition, the entity shall disclose all of the following information:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C7",
      "kind": "division",
      "number": "C7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    },
    {
      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C7A",
      "kind": "division",
      "number": "C7A",
      "heading": "An entity applying this Standard retrospectively in accordance with paragraph C3(b) may also use the practical expedient described in paragraph C5(c), either:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C7A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    },
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      "path": "annex/division/Clarifications/division/Amendments/division/4/division/C8A",
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      "number": "C8A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1987/annex/division-Clarifications/division-Amendments/division-4/division-C8A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Clarifications/division/Amendments/division/4"
    }
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1987",
    "retrieved_at": "2026-11-01T14:44:29.011265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}