Search Legislation

Commission Regulation (EU) 2018/1595Show full title

Commission Regulation (EU) 2018/1595 of 23 October 2018 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 Interpretation 23 of the International Financial Reporting Interpretations Committee (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 outstanding changes not yet made to Commission Regulation (EU) 2018/1595. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made to the legislation appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

View outstanding changes

Changes and effects yet to be applied to :

  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 twentieth day...

  5. Signature

    1. ANNEX

      1. IFRIC 23 UNCERTAINTY OVER INCOME TAX TREATMENTS

        1. IFRIC 23 UNCERTAINTY OVER INCOME TAX TREATMENTS

          1. REFERENCES

          2. BACKGROUND

            1. 1. IAS 12 Income Taxes specifies requirements for current and deferred...

            2. 2. It may be unclear how tax law applies to a...

            3. 3. In this Interpretation:

          3. SCOPE

            1. 4. This Interpretation clarifies how to apply the recognition and measurement...

          4. ISSUES

            1. 5. When there is uncertainty over income tax treatments, this Interpretation...

          5. CONSENSUS

            1. Whether an entity considers uncertain tax treatments separately

              1. 6. An entity shall determine whether to consider each uncertain tax...

              2. 7. If, applying paragraph 6, an entity considers more than one...

            2. Examination by taxation authorities

              1. 8. In assessing whether and how an uncertain tax treatment affects...

            3. Determination of taxable profit (tax loss), tax bases, unused tax...

              1. 9. An entity shall consider whether it is probable that a...

              2. 10. If an entity concludes it is probable that the taxation...

              3. 11. If an entity concludes it is not probable that the...

              4. 12. If an uncertain tax treatment affects current tax and deferred...

            4. Changes in facts and circumstances

              1. 13. An entity shall reassess a judgement or estimate required by...

              2. 14. An entity shall reflect the effect of a change in...

        2. Appendix A Application Guidance

          1. CHANGES IN FACTS AND CIRCUMSTANCES (PARAGRAPH 13)

            1. A1 In applying paragraph 13 of this Interpretation, an entity shall...

            2. A2 Examples of changes in facts and circumstances or new information...

            3. A3 The absence of agreement or disagreement by a taxation authority...

          2. DISCLOSURE

            1. A4 When there is uncertainty over income tax treatments, an entity...

            2. A5 If an entity concludes it is probable that a taxation...

        3. Appendix B Effective date and transition

          1. EFFECTIVE DATE

            1. B1 An entity shall apply this Interpretation for annual reporting periods...

          2. TRANSITION

            1. B2 On initial application, an entity shall apply this Interpretation either:...

        4. Appendix C An entity shall apply the amendment in this Appendix when...

          1. Amendment to IFRS 1 First-time Adoption of International Financial Reporting...

            1. 39AF IFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8....

          2. Uncertainty over income tax treatments

            1. E8 A first-time adopter whose date of transition to IFRSs is...

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.

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