# 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)

EU Regulation 2017/1990 · adopted 6 November 2017

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)

## Introductory text

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)
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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 7)

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## Amendments to IAS 7 Statement of Cash Flows

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## CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES

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## 44A 

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## 44B To the extent necessary to satisfy the requirement in paragraph 44A, an entity shall disclose the following changes in liabilities arising from financing activities:

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## 44C 

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## 44D 

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## 44E 

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## EFFECTIVE DATE

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## 60 

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Source: https://www.legislation.gov.uk/eur/2017/1990 (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-1990
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.