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Commission Regulation (EC) No 1126/2008Show full title

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) (revoked)

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F1ANNEXU.K.INTERNATIONAL ACCOUNTING STANDARDS

Textual Amendments applied to the whole legislation

F1Regulation 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. 1 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)

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F1 INTERNATIONAL ACCOUNTING STANDARD 1 Presentation of Financial Statements

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F1INTERNATIONAL ACCOUNTING STANDARD 2Inventories

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F1INTERNATIONAL ACCOUNTING STANDARD 7 Statement of Cash Flows

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F1INTERNATIONAL ACCOUNTING STANDARD 8Accounting policies, changes in accounting estimates and errors

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F1INTERNATIONAL ACCOUNTING STANDARD 10 Events after the Reporting Period

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F1INTERNATIONAL ACCOUNTING STANDARD 11Construction contracts

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F1INTERNATIONAL ACCOUNTING STANDARD 12Income taxes

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F1INTERNATIONAL ACCOUNTING STANDARD 16Property, plant and equipment

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F1INTERNATIONAL ACCOUNTING STANDARD 17Leases

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F1INTERNATIONAL ACCOUNTING STANDARD 18Revenue

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F1 INTERNATIONAL ACCOUNTING STANDARD 19 Employee Benefits

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F1INTERNATIONAL ACCOUNTING STANDARD 20Accounting for government grants and disclosure of government assistance

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F1INTERNATIONAL ACCOUNTING STANDARD 21The effects of changes in foreign exchange rates

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F1 INTERNATIONAL ACCOUNTING STANDARD 23 Borrowing Costs

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F1 INTERNATIONAL ACCOUNTING STANDARD 24 Related party disclosures

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F1INTERNATIONAL ACCOUNTING STANDARD 26Accounting and reporting by retirement benefit plans

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F1 INTERNATIONAL ACCOUNTING STANDARD 27 Separate Financial Statements

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F1 INTERNATIONAL ACCOUNTING STANDARD 28 Investments in Associates and Joint Ventures

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F1INTERNATIONAL ACCOUNTING STANDARD 29Financial reporting in hyperinflationary economies

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F1 INTERNATIONAL ACCOUNTING STANDARD 31 Interests in joint ventures

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F1INTERNATIONAL ACCOUNTING STANDARD 32Financial instruments: presentation

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F1INTERNATIONAL ACCOUNTING STANDARD 33Earnings per share

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F1INTERNATIONAL ACCOUNTING STANDARD 34Interim financial reporting

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F1INTERNATIONAL ACCOUNTING STANDARD 36Impairment of assets

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F1INTERNATIONAL ACCOUNTING STANDARD 37Provisions, contingent liabilities and contingent assets

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F1INTERNATIONAL ACCOUNTING STANDARD 38Intangible assets

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F1INTERNATIONAL ACCOUNTING STANDARD 39Financial instruments: recognition and measurement

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F1 INTERNATIONAL ACCOUNTING STANDARD 40 Investment property

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F1INTERNATIONAL ACCOUNTING STANDARD 41Agriculture

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 1 First-time Adoption of International Financial Reporting Standards

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F1INTERNATIONAL FINANCIAL REPORTING STANDARD 2Share-based payment

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 3 Business Combinations

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F1INTERNATIONAL FINANCIAL REPORTING STANDARD 4Insurance contracts

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F1INTERNATIONAL FINANCIAL REPORTING STANDARD 5Non-current assets held for sale and discontinued operations

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F1INTERNATIONAL FINANCIAL REPORTING STANDARD 6Exploration for and evaluation of mineral resources

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F1INTERNATIONAL FINANCIAL REPORTING STANDARD 7Financial instruments: disclosures

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F1INTERNATIONAL FINANCIAL REPORTING STANDARD 8Operating segments

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 9 Financial Instruments

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 10 Consolidated Financial Statements

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 11 Joint Arrangements

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 12 Disclosure of Interests in Other Entities

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 13 Fair Value Measurement

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 15 Revenue from Contracts with Customers

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F1 INTERNATIONAL FINANCIAL REPORTING STANDARD 16 Leases

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F1IFRIC INTERPRETATION 1Changes in existing decommissioning, restoration and similar liabilities

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F1IFRIC INTERPRETATION 2Members' shares in cooperative entities and similar instruments

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F1IFRIC INTERPRETATION 4Determining whether an arrangement contains a lease

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F1IFRIC INTERPRETATION 5Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds

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F1IFRIC INTERPRETATION 6Liabilities arising from participating in a specific market — waste electrical and electronic equipment

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F1IFRIC INTERPRETATION 7Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economies

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F1 IFRIC INTERPRETATION 8 Scope of IFRS 2

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F1 IFRIC INTERPRETATION 9 Reassessment of embedded derivatives

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F1IFRIC INTERPRETATION 10Interim financial reporting and impairment

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F1 IFRIC INTERPRETATION 11 IFRS 2 — Group and treasury share transactions

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F1 IFRIC INTERPRETATION 12 Service Concession Arrangements

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F1 IFRIC INTERPRETATION 13 Customer Loyalty Programmes

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F1 IFRIC INTERPRETATION 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

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F1 IFRIC INTERPRETATION 15 Agreements for the Construction of Real Estate

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F1 IFRIC INTERPRETATION 16 Hedges of a Net Investment in a Foreign Operation

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F1 IFRIC INTERPRETATION 17 Distributions of Non-cash Assets to Owners

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F1 IFRIC INTERPRETATION 18 Transfers of Assets from Customers

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F1 IFRIC INTERPRETATION 19 Extinguishing Financial Liabilities with Equity Instruments

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F1 IFRIC INTERPRETATION 20 Stripping Costs in the Production Phase of a Surface Mine

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F1 IFRIC 21 IFRIC Interpretation 21 Levies

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F1 IFRIC ® Interpretation 22 Foreign Currency Transactions and Advance Consideration

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F1 IFRIC 23 Uncertainty over Income tax treatments

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F1SIC INTERPRETATION 7Introduction of the euro

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F1SIC INTERPRETATION 10Government assistance — no specific relation to operating activities

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F1 SIC INTERPRETATION 12 Consolidation — special purpose entities

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F1 SIC INTERPRETATION 13 Jointly controlled entities — non-monetary contributions by venturers

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F1SIC INTERPRETATION 15Operating leases — incentives

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F1 SIC INTERPRETATION 21 Income taxes — recovery of revalued non-depreciable assets

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F1SIC INTERPRETATION 25Income taxes — changes in the tax status of an entity or its shareholders

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F1SIC INTERPRETATION 27Evaluating the substance of transactions involving the legal form of a lease

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F1SIC INTERPRETATION 29 Service Concession Arrangements: Disclosures

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F1SIC INTERPRETATION 31Revenue — barter transactions involving advertising services

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F1SIC INTERPRETATION 32Intangible assets — website costs

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