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Commission Regulation (EU) 2019/237 of 8 February 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 Standard 28 (Text with EEA relevance) (revoked)

EU Regulation 2019/237 · Adopted 8 February 2019 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Regulation (EU) 2019/237

of 8 February 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 Standard 28

(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 S.I. 2019/685, Sch. 2 para. 64 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b); 2020 c. 1, Sch. 5 para. 1(1))

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. Signature
  5. Annex Repealed
  6. (Amendments to IAS 28) Repealed
  7. Amendments to IAS 28 Investments in Associates and Joint Ventures Repealed
  8. EQUITY METHOD Repealed
  9. 14ADivision 14A Repealed
  10. APPLICATION OF THE EQUITY METHOD Repealed
  11. 41[Deleted] Repealed
  12. EFFECTIVE DATE AND TRANSITION Repealed
  13. 45GDivision 45G Repealed
  14. 45HDivision 45H Repealed
  15. 45IDivision 45I Repealed
  16. 45JDivision 45J Repealed
  17. 45KIf an entity does not restate prior periods applying paragraph 45I or paragraph 45J, at the date of initial application of the amendments it shall recognise in the opening retained earnings (or other component of equity, as appropriate) any difference between: Repealed

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Signature

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Amendments to IAS 28 Investments in Associates and Joint VenturesF1

Paragraphs 14A and 45G-45K are added and paragraph 41 is deleted.

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APPLICATION OF THE EQUITY METHODF1

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41[Deleted]F1

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EFFECTIVE DATE AND TRANSITIONF1

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45KIf an entity does not restate prior periods applying paragraph 45I or paragraph 45J, at the date of initial application of the amendments it shall recognise in the opening retained earnings (or other component of equity, as appropriate) any difference between:F1

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