# 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

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)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2019-2075/pdf/eur_20192075_adopted_en.pdf

## Introductory text

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)
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## 1 

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## 2 

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## 3 

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## Signature

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## Annex: Amendments to References to the Conceptual Framework in IFRS Standards

## Amendments to IFRS 2 Share-based Payment

Paragraph 63E is added.

## EFFECTIVE DATE

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## Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

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## Amendment to IAS 38 Intangible Assets

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## Amendment to IFRIC 12 Service Concession Arrangements

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## Amendment to IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

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## Amendment to IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

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## Amendment to IFRIC 22 Foreign Currency Transactions and Advance Consideration

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## Amendments to SIC-32 Intangible Assets—Web Site Costs

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’.

## ISSUE

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## EFFECTIVE DATE

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Source: https://www.legislation.gov.uk/eur/2019/2075 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-2075
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.