Commission Regulation (EU) 2019/237Dangos y teitl llawn

1. Introductory Text

2. Article 1. In the Annex to Regulation (EC) No 1126/2008, International Accounting...

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

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

5. Signature

6. 1. ANNEX

      1. Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)

         1. Amendments to IAS 28 Investments in Associates and Joint Ventures...

            1. EQUITY METHOD

               1. 14A An entity also applies IFRS 9 to other financial instruments...

            2. APPLICATION OF THE EQUITY METHOD

               1. 41. [Deleted]

            3. EFFECTIVE DATE AND TRANSITION

               1. 45G Long-term Interests in Associates and Joint Ventures, issued in October...

               2. 45H An entity that first applies the amendments in paragraph 45G...

               3. 45I An entity that first applies the amendments in paragraph 45G...

               4. 45J When first applying the amendments in paragraph 45G, an entity...

               5. 45K If an entity does not restate prior periods applying paragraph...