Commission Regulation (EU) 2020/1434 of 9 October 2020 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 Financial Reporting Standard 16 (Text with EEA relevance) (revoked)

EU Regulation 2020/1434 · Adopted 9 October 2020 · Extends to United Kingdom

Commission Regulation (EU) 2020/1434

of 9 October 2020

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 Financial Reporting Standard 16

(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))

1Article 1 Repealed
2Article 2 Repealed
3Article 3 Repealed
Signature
Annex: Covid-19-Related Rent Concessions Repealed
Amendment to IFRS 16Leases Repealed
LESSEE Repealed
Measurement Repealed
Subsequent measurement Repealed
Lease modifications Repealed
46ADivision 46A Repealed
46BThe practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met: Repealed
Disclosure Repealed
60AIf a lessee applies the practical expedient in paragraph 46A, the lessee shall disclose: Repealed
Effective date and transition Repealed
EFFECTIVE DATE Repealed
C1ADivision C1A Repealed
TRANSITION Repealed
Covid-19-related rent concessions for lessees Repealed
C20ADivision C20A Repealed
C20BDivision C20B Repealed

1F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment to IFRS 16LeasesF1

Paragraphs 46A, 46B, 60A, C1A, C20A and C20B are added. A new heading is added before C20A. For ease of reading these paragraphs have not been underlined.