{
  "url": "https://openlegislation.uk/eu-regulation-2018-400",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-400.json",
  "id": "eur/2018/400",
  "title": "Commission Regulation (EU) 2018/400 of 14 March 2018 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 (IAS) 40 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2018/400 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2018/400 of 14 March 2018 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 (IAS) 40 (Text with EEA relevance)",
  "citation": "EU Regulation 2018/400",
  "type": "eur",
  "year": "2018",
  "number": "400",
  "version": "current",
  "date": "2018-03-14",
  "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-2018-400/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-2018-400/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      "status": "repealed",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-2018-400/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      "status": "repealed",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-2018-400/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      "status": "repealed",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-2018-400/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/Transfers",
      "kind": "division",
      "number": "Transfers of Investment Property",
      "heading": "(Amendments to IAS 40)",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Transfers/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IAS 40 Investment Property",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers"
    },
    {
      "path": "annex/division/Transfers/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "TRANSFERS",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/1/division/57",
      "kind": "division",
      "number": "57",
      "heading": "An entity shall transfer a property to, or from, investment property when, and only when, there is a change in use. A change in use occurs when the property meets, or ceases to meet, the definition of investment property and there is evidence of the change in use. In isolation, a change in management's intentions for the use of a property does not provide evidence of a change in use. Examples of evidence of a change in use include:",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-1/division-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/1/division/58",
      "kind": "division",
      "number": "58",
      "heading": "When an entity decides to dispose of an investment property without development, it continues to treat the property as an investment property until it is derecognised (eliminated from the statement of financial position) and does not reclassify it as inventory. Similarly, if an entity begins to redevelop an existing investment property for continued future use as investment property, the property remains an investment property and is not reclassified as owner-occupied property during the redevelopment.",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-1/division-58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "TRANSITIONAL PROVISIONS",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Transfers of investment property",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/2"
    },
    {
      "path": "annex/division/Transfers/division/1/division/2/division/1/division/84C",
      "kind": "division",
      "number": "84C",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-2/division-1/division-84C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/2/division/1/division/84D",
      "kind": "division",
      "number": "84D",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-2/division-1/division-84D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/2/division/1/division/84E",
      "kind": "division",
      "number": "84E",
      "heading": "If, in accordance with paragraph 84C, an entity reclassifies property at the date of initial application, the entity shall:",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-2/division-1/division-84E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/2/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1"
    },
    {
      "path": "annex/division/Transfers/division/1/division/3/division/85G",
      "kind": "division",
      "number": "85G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-400/annex/division-Transfers/division-1/division-3/division-85G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Transfers/division/1/division/3"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2018-400/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2018-400/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2018-400/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/400",
    "retrieved_at": "2026-11-01T14:44:13.677613+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."
}