IFRIC INTERPRETATION 19Extinguishing Financial Liabilities with Equity Instruments REFERENCES BACKGROUND 1A debtor and creditor might renegotiate the terms of a...SCOPE 2This Interpretation addresses the accounting by an entity when the...3An entity shall not apply this Interpretation to transactions in...ISSUES 4This Interpretation addresses the following issues: CONSENSUS 5The issue of an entity’s equity instruments to a creditor...6When equity instruments issued to a creditor to extinguish all...7If the fair value of the equity instruments issued cannot...8If only part of the financial liability is extinguished, the...9The difference between the carrying amount of the financial liability...10When only part of the financial liability is extinguished, consideration...11An entity shall disclose a gain or loss recognised in...EFFECTIVE DATE AND TRANSITION 12An entity shall apply this Interpretation for annual periods beginning...13An entity shall apply a change in accounting policy in...Extinguishing financial liabilities with equity instruments D25A first-time adopter may apply the transitional provisions in IFRIC...
Commission Regulation (EU) No 662/2010
of 23 July 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 Interpretations Committee's (IFRIC) Interpretation 19 and International Financial Reporting Standard (IFRS) 1
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 29 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)