{
  "url": "https://openlegislation.uk/eu-regulation-2019-2075",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-2075.json",
  "id": "eur/2019/2075",
  "title": "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)",
  "short_title": "Regulation (EU) 2019/2075 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation 2019/2075",
  "type": "eur",
  "year": "2019",
  "number": "2075",
  "version": "current",
  "date": "2019-11-29",
  "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-2019-2075/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-2019-2075/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      "status": "repealed",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-2019-2075/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      "status": "repealed",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-2019-2075/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-2019-2075/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": "Amendments to References to the Conceptual Framework in IFRS Standards",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 2 Share-based Payment",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/7",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/8",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IAS 38 Intangible Assets",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/9",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRIC 12 Service Concession Arrangements",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/10",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/11",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/12",
      "kind": "division",
      "number": null,
      "heading": "Amendment to IFRIC 22 Foreign Currency Transactions and Advance Consideration",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/13",
      "kind": "division",
      "number": null,
      "heading": "Amendments to SIC-32 Intangible Assets—Web Site Costs",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/13/division/1",
      "kind": "division",
      "number": null,
      "heading": "ISSUE",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-13/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/13"
    },
    {
      "path": "annex/division/13/division/2",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2019-2075/annex/division-13/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/13"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2019-2075/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2019-2075/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2019-2075/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/2075",
    "retrieved_at": "2026-11-01T14:42:58.113770+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."
}