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Commission Regulation (EC) No 1136/2009 of 25 November 2009 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 (Text with EEA relevance)
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Article 1.In the Annex to Regulation (EC) No 1126/2008, International Financial...
Article 3.This Regulation shall enter into force on the third day...
7 An entity shall use the same accounting policies in its...
8 An entity shall not apply different versions of IFRSs that...
9 The transitional provisions in other IFRSs apply to changes in...
10 Except as described in paragraphs 13–19 and Appendices B–E, an...
11 The accounting policies that an entity uses in its opening...
12 This IFRS establishes two categories of exceptions to the principle...
20 This IFRS does not provide exemptions from the presentation and...
Explanation of transition to IFRSs
23 An entity shall explain how the transition from previous GAAP...
24 To comply with paragraph 23, an entity’s first IFRS financial...
25 The reconciliations required by paragraph 24(a) and (b) shall give...
26 If an entity becomes aware of errors made under previous...
27 IAS 8 does not deal with changes in accounting policies...
28 If an entity did not present financial statements for previous...
Use of deemed cost for investments in subsidiaries, jointly controlled...
35 An entity shall apply the amendments in paragraphs D1(n) and...
36 IFRS 3 Business Combinations (as revised in 2008) amended paragraphs...
37 IAS 27 Consolidated and Separate Financial Statements (as amended in...
38 Cost of an Investment in a Subsidiary, Jointly Controlled Entity...
39 Paragraph B7 was amended by Improvements to IFRSs issued in...
Exceptions to the retrospective application of other IFRSs
Investments in subsidiaries, jointly controlled entities and associates
Assets and liabilities of subsidiaries, associates and joint ventures
Fair value measurement of financial assets or financial liabilities at...
Decommissioning liabilities included in the cost of property, plant and...
Financial assets or intangible assets accounted for in accordance with...
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