{
  "url": "https://openlegislation.uk/eu-regulation-2017-1990",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1990.json",
  "id": "eur/2017/1990",
  "title": "Commission Regulation (EU) 2017/1990 of 6 November 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 Accounting Standard 7 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2017/1990 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2017/1990 of 6 November 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 Accounting Standard 7 (Text with EEA relevance)",
  "citation": "EU Regulation 2017/1990",
  "type": "eur",
  "year": "2017",
  "number": "1990",
  "version": "current",
  "date": "2017-11-06",
  "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-2017-1990/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-2017-1990/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      "status": "repealed",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-2017-1990/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      "status": "repealed",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-2017-1990/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      "status": "repealed",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-2017-1990/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 7)",
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Disclosure/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IAS 7 Statement of Cash Flows",
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure"
    },
    {
      "path": "annex/division/Disclosure/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES",
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/1/division/1/division/44A",
      "kind": "division",
      "number": "44A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-1/division-44A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/1/division/1/division/44B",
      "kind": "division",
      "number": "44B",
      "heading": "To the extent necessary to satisfy the requirement in paragraph 44A, an entity shall disclose the following changes in liabilities arising from financing activities:",
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-1/division-44B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/division/Disclosure/division/1/division/1/division/44C",
      "kind": "division",
      "number": "44C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-1/division-44C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/1/division/1/division/44D",
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      "number": "44D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-1/division-44D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/1/division/1/division/44E",
      "kind": "division",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-1/division-44E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1/division/1"
    },
    {
      "path": "annex/division/Disclosure/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1"
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    {
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      "kind": "division",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2017-1990/annex/division-Disclosure/division-1/division-2/division-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Disclosure/division/1/division/2"
    }
  ],
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  "made_under": [],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2017-1990/changes.json",
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  "instruments_made_under": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1990",
    "retrieved_at": "2026-11-01T14:44:28.894178+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."
}