Commission Regulation (EU) 2019/2075 of 29 November 2019 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 International Accounting Standards 1, 8, 34, 37 and 38, International Financial Reporting Standards 2, 3 and 6, Interpretations 12, 19, 20 and 22 of the International Financial Reporting Interpretations Committee and Interpretation 32 of the Standing Interpretations Committee (Text with EEA relevance) (revoked)
EU Regulation 2019/2075 · Adopted 29 November 2019 · Extends to United Kingdom
Commission Regulation (EU) 2019/2075
of 29 November 2019
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 International Accounting Standards 1, 8, 34, 37 and 38, International Financial Reporting Standards 2, 3 and 6, Interpretations 12, 19, 20 and 22 of the International Financial Reporting Interpretations Committee and Interpretation 32 of the Standing Interpretations Committee
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations to the whole text
Textual amendments
- F1
Regulation revoked (8.3.2021) by The European Grouping of Territorial Cooperation and Limited Liability Partnerships etc. (Revocations and Amendments) (EU Exit) Regulations 2021 (S.I. 2021/153), reg. 1, Sch. Table 2 (with reg. 2(3))
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex: Amendments to References to the Conceptual Framework in IFRS Standards Repealed
- Amendments to IFRS 2 Share-based Payment Repealed
- EFFECTIVE DATE Repealed
- Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets Repealed
- Amendment to IAS 38 Intangible Assets Repealed
- Amendment to IFRIC 12 Service Concession Arrangements Repealed
- Amendment to IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Repealed
- Amendment to IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine Repealed
- Amendment to IFRIC 22 Foreign Currency Transactions and Advance Consideration Repealed
- Amendments to SIC-32 Intangible Assets—Web Site Costs Repealed
- ISSUE Repealed
- EFFECTIVE DATE Repealed
1F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendments to IFRS 2 Share-based PaymentF1
Paragraph 63E is added.
EFFECTIVE DATEF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent AssetsF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IAS 38 Intangible AssetsF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IFRIC 12 Service Concession ArrangementsF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IFRIC 19 Extinguishing Financial Liabilities with Equity InstrumentsF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IFRIC 20 Stripping Costs in the Production Phase of a Surface MineF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendment to IFRIC 22 Foreign Currency Transactions and Advance ConsiderationF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amendments to SIC-32 Intangible Assets—Web Site CostsF1
Paragraph 5 is amended and the footnote to the ‘Framework’ in paragraph 5 is deleted. A new paragraph is added at the end of the section under the heading ‘Effective date’.
ISSUEF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EFFECTIVE DATEF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .