# 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), Appendix B

Extent: E+W+S+N.I.
Status: repealed

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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39AC
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D1
An entity may elect to use one or more of the following exemptions:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Currency Transactions and Advance Consideration
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D36
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/eur/2018/519/annex/appendix/B (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-519/annex/appendix-B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.