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Commission Regulation (EU) No 574/2010Dangos y teitl llawn
Commission Regulation (EU) No 574/2010 of 30 June 2010 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 (IFRS) 1 and IFRS 7 (Text with EEA relevance)
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- Rheoliadau yn deillio o’r UE
- 2010 No. 574
- Annexes only
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ANNEX
INTERNATIONAL ACCOUNTING STANDARDS
| IFRS 1 | Amendment to IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters |
| IFRS 7 | Amendment to IFRS 7 Financial Instruments: Disclosures |
Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org
LIMITED EXEMPTION FROM COMPARATIVE IFRS 7 DISCLOSURES FOR FIRST-TIME ADOPTERS
(Amendment to IFRS 1)
Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards
Paragraph 39C is added.
EFFECTIVE DATE
39C Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters, (Amendment to IFRS 1) issued in January 2010, added paragraph E3. An entity shall apply that amendment for annual periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact.
Appendix E Short-term exemptions from IFRSs
A heading, paragraph E3 and a footnote are added.
Disclosures about financial instruments
E3A first-time adopter may apply the transition provisions in paragraph 44G of IFRS 7(1).
Appendix
Amendment to IFRS 7 Financial Instruments: Disclosures
Paragraph 44G is amended (new text is underlined and deleted text is struck through) and footnoted.
EFFECTIVE DATE AND TRANSITION
44G Improving Disclosures about Financial Instruments (Amendments to IFRS 7), issued in March 2009, amended paragraphs 27, 39 and B11 and added paragraphs 27A, 27B, B10A and B11A–B11F. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. An entity need not provide the disclosures required by the amendments for:
(a)
any annual or interim period, including any statement of financial position, presented within an annual comparative period ending before 31 December 2009, or
(b)
any statement of financial position as at the beginning of the earliest comparative period as at a date before 31 December 2009.
Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact(2).
(1)
Paragraph 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)
Paragraph 44G was amended as a consequence of Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Amendment to IFRS 1) issued in January 2010. The Board amended paragraph 44G to clarify its conclusions and intended transition for Improving Disclosures about Financial Instruments (Amendments to IFRS 7).
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