{
  "url": "https://openlegislation.uk/eu-regulation-2018-519/annex/appendix-B",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-519/annex/appendix-B.json",
  "legislation": "eur/2018/519",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-519",
  "path": "annex/appendix/B",
  "kind": "appendix",
  "number": "B",
  "heading": null,
  "text": "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.\nAmendment to IFRS 1 First-time Adoption of International Financial Reporting Standards\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n39AC\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nD1\nAn entity may elect to use one or more of the following exemptions:\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nForeign Currency Transactions and Advance Consideration\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nD36\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/519/annex/appendix/B",
    "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."
}