Search Legislation

Advanced Search

Commission Regulation (EU) No 1205/2011Show full title

Commission Regulation (EU) No 1205/2011 of 22 November 2011 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) 7 (Text with EEA relevance)

Help about what version

What Version

Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Changes to legislation:

There are currently no known outstanding effects for the Commission Regulation (EU) No 1205/2011. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  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

      INTERNATIONAL ACCOUNTING STANDARDS

      2. AMENDMENTS TO IFRS 7 Financial Instruments: Disclosures

        1. TRANSFERS OF FINANCIAL ASSETS

          1. 42A The disclosure requirements in paragraphs 42B–42H relating to transfers of...

          2. 42B An entity shall disclose information that enables users of its...

          3. 42C For the purposes of applying the disclosure requirements in paragraphs...

          4. Transferred financial assets that are not derecognised in their entirety...

            1. 42D An entity may have transferred financial assets in such a...

          5. Transferred financial assets that are derecognised in their entirety

            1. 42E To meet the objectives set out in paragraph 42B(b), when...

            2. 42F An entity may aggregate the information required by paragraph 42E...

            3. 42G In addition, an entity shall disclose for each type of...

          6. Supplementary information

            1. 42H An entity shall disclose any additional information that it considers...

        2. EFFECTIVE DATE AND TRANSITION

          1. 44M Disclosures—Transfers of Financial Assets (Amendments to IFRS 7), issued in...

        3. Appendix B Application guidance

          1. DERECOGNITION (PARAGRAPHS 42C–42H)

            1. Continuing involvement (paragraph 42C)

              1. B29 The assessment of continuing involvement in a transferred financial asset...

              2. B30 An entity does not have a continuing involvement in a...

              3. B31 Continuing involvement in a transferred financial asset may result from...

            2. Transferred financial assets that are not derecognised in their entirety...

              1. B32 Paragraph 42D requires disclosures when part or all of the...

            3. Types of continuing involvement (paragraphs 42E–42H)

              1. B33 Paragraphs 42E–42H require qualitative and quantitative disclosures for each type...

            4. Maturity analysis for undiscounted cash outflows to repurchase transferred assets...

              1. B34 Paragraph 42E(e) requires an entity to disclose a maturity analysis...

              2. B35 An entity shall use its judgement to determine an appropriate...

              3. B36 If there is a range of possible maturities, the cash...

            5. Qualitative information (paragraph 42E(f))

              1. B37 The qualitative information required by paragraph 42E(f) includes a description...

            6. Gain or loss on derecognition (paragraph 42G(a))

              1. B38 Paragraph 42G(a) requires an entity to disclose the gain or...

            7. Supplementary information (paragraph 42H)

              1. B39 The disclosures required in paragraphs 42D–42G may not be sufficient...

      3. AMENDMENT TO IFRS 1 First-time Adoption of International Financial Reporting Standards

        1. EFFECTIVE DATE

          1. 39F Disclosures—Transfers of Financial Assets (Amendments to IFRS 7), issued in...

        2. Appendix E Short-term exemptions from IFRSs

          1. Disclosures about financial instruments

            1. E4 A first-time adopter may apply the transitional provisions in paragraph...

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: