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Commission Regulation (EU) 2015/2406Dangos y teitl llawn

Commission Regulation (EU) 2015/2406 of 18 December 2015 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 1 (Text with EEA relevance) (revoked)

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  1. Introductory Text

  2. Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...

  3. Article 2.Each company shall apply the amendments referred to in Article...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      1. Disclosure Initiative (Amendments to IAS 1)

        1. Amendments to IAS 1 Presentation of Financial Statements

          1. Complete set of financial statements

            1. 10. A complete set of financial statements comprises:

          2. Materiality and aggregation

            1. 29. An entity shall present separately each material class of similar...

            2. 30. Financial statements result from processing large numbers of transactions or...

            3. 30A When applying this and other IFRSs an entity shall decide,...

            4. 31. Some IFRSs specify information that is required to be included...

          3. Information to be presented in the statement of financial position...

            1. 54. The statement of financial position shall include line items that...

              1. (a) …

            2. 55. An entity shall present additional line items (including by disaggregating...

            3. 55A When an entity presents subtotals in accordance with paragraph 55,...

          4. Information to be presented in the other comprehensive income section...

            1. 82A The other comprehensive income section shall present line items for...

            2. 85. An entity shall present additional line items (including by disaggregating...

            3. 85A When an entity presents subtotals in accordance with paragraph 85,...

            4. 85B An entity shall present the line items in the statement(s)...

          5. Structure

            1. 112. The notes shall:

            2. 113. An entity shall, as far as practicable, present notes in...

            3. 114. Examples of systematic ordering or grouping of the notes include:...

            4. 115. [Deleted]

            5. 116. An entity may present notes providing information about the basis...

          6. Disclosure of accounting policies

            1. 117. An entity shall disclose its significant accounting policies comprising:

            2. 118. It is important for an entity to inform users of...

            3. 119. In deciding whether a particular accounting policy should be disclosed,...

            4. 120. [Deleted]

            5. 121. An accounting policy may be significant because of the nature...

            6. 122. An entity shall disclose, along with its significant accounting policies...

            7. TRANSITION AND EFFECTIVE DATE

              1. 139P Disclosure Initiative (Amendments to IAS 1), issued in December 2014,...

        2. Consequential amendments to other Standards

          1. IFRS 7 Financial Instruments: Disclosures

            1. Accounting policies

              1. 21. In accordance with paragraph 117 of IAS 1 Presentation of...

              2. EFFECTIVE DATE AND TRANSITION

                1. 44BB Disclosure Initiative (Amendments to IAS 1), issued in December 2014,...

            2. Other disclosure — accounting policies (paragraph 21)

              1. B5 Paragraph 21 requires disclosure of the measurement basis (or bases)...

                1. (a) …

          2. IAS 34 Interim Financial Reporting

            1. CONTENT OF AN INTERIM FINANCIAL REPORT

              1. 5. IAS 1 defines a complete set of financial statements as...

                1. (e) notes, comprising significant accounting policies and other explanatory information;

            2. EFFECTIVE DATE

              1. 57. Disclosure Initiative (Amendments to IAS 1), issued in December 2014,...

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