{
  "url": "https://openlegislation.uk/eu-regulation-2019-237",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-237.json",
  "id": "eur/2019/237",
  "title": "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)",
  "short_title": "Regulation (EU) 2019/237 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "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)",
  "citation": "EU Regulation 2019/237",
  "type": "eur",
  "year": "2019",
  "number": "237",
  "version": "current",
  "date": "2019-02-08",
  "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-2019-237/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-2019-237/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      "status": "repealed",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-2019-237/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      "status": "repealed",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-2019-237/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      "status": "repealed",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-2019-237/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": "Long-term Interests in Associates and Joint Ventur",
      "heading": "(Amendments to IAS 28)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IAS 28 Investments in Associates and Joint Ventures",
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "EQUITY METHOD",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1/division/14A",
      "kind": "division",
      "number": "14A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-1/division-14A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "APPLICATION OF THE EQUITY METHOD",
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/2/division/41",
      "kind": "division",
      "number": "41",
      "heading": "[Deleted]",
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-2/division-41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/1/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE AND TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/45G",
      "kind": "division",
      "number": "45G",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-3/division-45G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/45H",
      "kind": "division",
      "number": "45H",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-3/division-45H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/45I",
      "kind": "division",
      "number": "45I",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-3/division-45I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/45J",
      "kind": "division",
      "number": "45J",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-3/division-45J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    },
    {
      "path": "annex/division/1/division/1/division/3/division/45K",
      "kind": "division",
      "number": "45K",
      "heading": "If 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:",
      "url": "https://openlegislation.uk/eu-regulation-2019-237/annex/division-1/division-1/division-3/division-45K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1/division/1/division/3"
    }
  ],
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  "made_under": [],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2019-237/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2019-237/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/237",
    "retrieved_at": "2026-11-01T14:43:34.548220+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."
}