{
  "url": "https://openlegislation.uk/eu-regulation-2018-519",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-519.json",
  "id": "eur/2018/519",
  "title": "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)",
  "short_title": "Regulation (EU) 2018/519 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation 2018/519",
  "type": "eur",
  "year": "2018",
  "number": "519",
  "version": "current",
  "date": "2018-03-28",
  "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-2018-519/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-2018-519/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      "status": "repealed",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-2018-519/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      "status": "repealed",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-2018-519/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      "status": "repealed",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-2018-519/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "IFRIC® Interpretation 22",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": null,
      "heading": "Foreign Currency Transactions and Advance Consideration",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "REFERENCES",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "BACKGROUND",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/2/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/2/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/2/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/3/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-3/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/3/division/5",
      "kind": "division",
      "number": "5",
      "heading": "This Interpretation does not apply when an entity measures the related asset, expense or income on initial recognition:",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-3/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/3/division/6",
      "kind": "division",
      "number": "6",
      "heading": "An entity is not required to apply this Interpretation to:",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-3/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/4",
      "kind": "division",
      "number": null,
      "heading": "ISSUE",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/4/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-4/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/4"
    },
    {
      "path": "annex/division/1/division/5",
      "kind": "division",
      "number": null,
      "heading": "CONSENSUS",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/5/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-5/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/5"
    },
    {
      "path": "annex/division/1/division/5/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/division-1/division-5/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/5"
    },
    {
      "path": "annex/appendix/A",
      "kind": "appendix",
      "number": "A",
      "heading": "Effective date and transition",
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/appendix-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/appendix/B",
      "kind": "appendix",
      "number": "B",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/appendix-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2018-519/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2018-519/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/519",
    "retrieved_at": "2026-11-01T14:44:12.601117+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."
}