Commission Regulation (EU) 2015/28Show full title

Commission Regulation (EU) 2015/28 of 17 December 2014 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 Standards 2, 3 and 8 and International Accounting Standards 16, 24 and 38 (Text with EEA relevance) (revoked)

  1. Introductory Text

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

  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

      Annual Improvements to IFRSs 2010–2012 Cycle

      1. Amendment to IFRS 2 Share-based Payment

        1. Transactions in which services are received

          1. 15 If the equity instruments granted do not vest until the...

        2. Treatment of vesting conditions

          1. 19 A grant of equity instruments might be conditional upon satisfying...

        3. EFFECTIVE DATE

          1. 63B Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        4. Appendix A Defined terms

      2. Amendment to IFRS 3 Business Combinations

        1. Contingent consideration

          1. 40 The acquirer shall classify an obligation to pay contingent consideration...

        2. Contingent consideration

          1. 58 Some changes in the fair value of contingent consideration that...

        3. Effective date

          1. 64I Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        4. REFERENCE TO IFRS 9

          1. 67A If an entity applies this Standard but does not yet...

      3. Consequential amendments to other IFRSs resulting from the amendment to...

        1. Amendment to IFRS 9 Financial Instruments (issued in November 2009)...

          1. Investments in equity instruments

            1. 5.4.4 At initial recognition, an entity may make an irrevocable election...

          2. 8.1 EFFECTIVE DATE

            1. 8.1.4 Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        2. Amendment to IFRS 9 Financial Instruments (issued in October 2010)...

          1. 4.2 Classification of financial liabilities

            1. 4.2.1 An entity shall classify all financial liabilities as subsequently measured...

          2. Investments in equity instruments

            1. 5.7.5 At initial recognition, an entity may make an irrevocable election...

          3. 7.1 EFFECTIVE DATE

            1. 7.1.4 Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        3. Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets...

          1. SCOPE

            1. 5 When another Standard deals with a specific type of provision,...

          2. EFFECTIVE DATE

            1. 99 Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        4. Amendment to IAS 39 Financial Instruments: Recognition and Measurement

          1. Definitions

            1. 9 The following terms are used in this Standard with the...

            2. Definitions of four categories of financial instruments

          2. EFFECTIVE DATE AND TRANSITION

            1. 108F Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        5. Amendments to IFRS 8 Operating Segments

          1. General information

            1. 22 An entity shall disclose the following general information:

          2. Reconciliations

            1. 28 An entity shall provide reconciliations of all of the following:...

          3. TRANSITION AND EFFECTIVE DATE

            1. 36C Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        6. Amendment to IAS 16 Property, Plant and Equipment

          1. Revaluation model

            1. 35 When an item of property, plant and equipment is revalued,...

          2. TRANSITIONAL PROVISIONS

            1. 80A Paragraph 35 was amended by Annual Improvements to IFRSs 2010–2012...

          3. EFFECTIVE DATE

            1. 81H Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        7. Amendment to IAS 24 Related Party Disclosures

          1. DEFINITIONS

            1. 9 The following terms are used in this Standard with the...

          2. All entities

            1. 17A If an entity obtains key management personnel services from another...

            2. 18 …

            3. 18A Amounts incurred by the entity for the provision of key...

          3. EFFECTIVE DATE AND TRANSITION

            1. 28C Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

        8. Amendment to IAS 38 Intangible Assets

          1. Revaluation model

            1. 80 When an intangible asset is revalued, the carrying amount of...

          2. TRANSITIONAL PROVISIONS AND EFFECTIVE DATE

            1. 130H Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013,...

            2. 130I An entity shall apply the amendment made by Annual Improvements...