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) in Northern Ireland
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- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed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- Annex: IFRIC® Interpretation 22 Repealed
- Foreign Currency Transactions and Advance Consideration Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- 2Division 2 Repealed
- 3Division 3 Repealed
- SCOPE Repealed
- 4Division 4 Repealed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Interpretation does not apply when an entity measures the related asset, expense or income on initial recognition: Repealed
- 6An entity is not required to apply this Interpretation to: Repealed
- ISSUE Repealed
- 7Division 7 Repealed
- CONSENSUS Repealed
- 8Division 8 Repealed
- 9Division 9 Repealed
- AEffective date and transition Repealed
- BAppendix B Repealed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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