{
  "url": "https://openlegislation.uk/eu-regulation-2020-551",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-551.json",
  "id": "eur/2020/551",
  "title": "Commission Regulation (EU) 2020/551 of 21 April 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 3 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2020/551 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2020/551 of 21 April 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 3 (Text with EEA relevance)",
  "citation": "EU Regulation 2020/551",
  "type": "eur",
  "year": "2020",
  "number": "551",
  "version": "current",
  "date": "2020-04-21",
  "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-2020-551/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-2020-551/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
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      "heading": null,
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      "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      "status": "repealed",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-2020-551/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
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      "heading": "Definition of a Business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/1",
      "kind": "division",
      "number": null,
      "heading": "Amendments to IFRS 3 Business Combinations",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
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      "number": null,
      "heading": "IDENTIFYING A BUSINESS COMBINATION",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/annex/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
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      "url": null,
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    },
    {
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      "parent": "annex/division/1/division/2"
    },
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      "number": "Appendix A",
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      "status": "repealed",
      "parent": null
    },
    {
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    },
    {
      "path": "annex/2/division/1/division/1",
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      "number": null,
      "heading": "DEFINITION OF A BUSINESS (APPLICATION OF PARAGRAPH 3)",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/annex-2/division-1/division-1",
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    },
    {
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      "number": null,
      "heading": "Optional test to identify concentration of fair value",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/annex-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/2"
    },
    {
      "path": "annex/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Elements of a business",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/annex-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/2/division/4",
      "kind": "division",
      "number": null,
      "heading": "Assessing whether an acquired process is substantive",
      "url": "https://openlegislation.uk/eu-regulation-2020-551/annex-2/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/2"
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/551",
    "retrieved_at": "2026-11-01T14:42:42.888671+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."
}