Commission Regulation (EU) 2018/519 of 28 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 Interpretation 22 of the International Financial Reporting Interpretations Committee (Text with EEA relevance) (revoked)
EU Regulation 2018/519 · Adopted 28 March 2018 · Extends to United Kingdom
Commission Regulation (EU) 2018/519
of 28 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 Interpretation 22 of the International Financial Reporting Interpretations Committee
(Text with EEA relevance) (revoked)
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Annotations to the whole text
Textual amendments
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 62 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex: IFRIC® Interpretation 22 Repealed
- Foreign Currency Transactions and Advance Consideration Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- 2Division 2 Repealed
- 3Division 3 Repealed
- SCOPE Repealed
- 4Division 4 Repealed
- 5This Interpretation does not apply when an entity measures the related asset, expense or income on initial recognition: Repealed
- 6An entity is not required to apply this Interpretation to: Repealed
- ISSUE Repealed
- 7Division 7 Repealed
- CONSENSUS Repealed
- 8Division 8 Repealed
- 9Division 9 Repealed
- AEffective date and transition Repealed
- BAppendix B Repealed
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2F1
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3F1
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Signature
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Foreign Currency Transactions and Advance ConsiderationF1
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REFERENCESF1
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BACKGROUNDF1
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1F1
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2F1
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3F1
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SCOPEF1
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4F1
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5This Interpretation does not apply when an entity measures the related asset, expense or income on initial recognition:F1
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6An entity is not required to apply this Interpretation to:F1
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ISSUEF1
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7F1
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CONSENSUSF1
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8F1
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9F1
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AEffective date and transitionF1
This Appendix is an integral part of IFRIC 22 and has the same authority as the other parts of IFRIC 22.
EFFECTIVE DATE
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TRANSITION
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On initial application, an entity shall apply this Interpretation either:
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The amendment in this Appendix shall be applied for annual reporting periods beginning on or after 1 January 2018. If an entity applies this Interpretation for an earlier period this amendment shall be applied for that earlier period.
Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
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39AC
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D1
An entity may elect to use one or more of the following exemptions:
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Foreign Currency Transactions and Advance Consideration
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D36
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