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Commission Regulation (EC) No 1126/2008Dangos y teitl llawn

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

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[F1Short-term exemptions from IFRSs U.K.

This appendix is an integral part of the IFRS.

[Appendix reserved for future possible short-term exemptions].

[F2Disclosures about financial instruments U.K.
E3 A first-time adopter may apply the transition provisions in paragraph 44G of IFRS 7 (1) . U.K.
[F3E4 A first-time adopter may apply the transitional provisions in paragraph 44M of IFRS 7 (2) .] ] U.K.

Textual Amendments

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[F4Employee benefits U.K.
E5 A first-time adopter may apply the transition provisions in paragraph 173(b) of IAS 19.] U.K.

Textual Amendments

[F5Investment entities U.K.
E6 A first-time adopter that is a parent shall assess whether it is an investment entity, as defined in IFRS 10, on the basis of the facts and circumstances that exist at the date of transition to IFRSs. U.K.
E7 A first-time adopter that is an investment entity, as defined in IFRS 10, may apply the transition provisions in paragraphs C3C–C3D of IFRS 10 and paragraphs 18C–18G of IAS 27 if its first IFRS financial statements are for an annual period ending on or before 31 December 2014 . The references in those paragraphs to the annual period that immediately precedes the date of initial application shall be read as the earliest annual period presented. Consequently, the references in those paragraphs shall be read as the date of transition to IFRSs.] ] U.K.

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(1)

[F1 [F2Paragraph E3 was added as a consequence of Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1) issued in January 2010. To avoid the potential use of hindsight and to ensure that first-time adopters are not disadvantaged as compared with current IFRS preparers, the Board decided that first-time adopters should be permitted to use the same transition provisions permitted for existing preparers of financial statements prepared in accordance with IFRSs that are included in Improving Disclosures about Financial Instruments (Amendments to IFRS 7).] ]

(2)

[F1 [F2 [F3Paragraph E4 was added as a consequence of Disclosures—Transfers of Financial Assets (Amendments to IFRS 7) issued in October 2010. To avoid the potential use of hindsight and to ensure that firsttime adopters are not disadvantaged as compared with current IFRS preparers, the Board decided that first-time adopters should be permitted to use the same transition provisions permitted for existing preparers of financial statements prepared in accordance with IFRSs that are included in Disclosures—Transfers of Financial Assets (Amendments to IFRS 7).] ] ]

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