Search Legislation

Advanced Search

Commission Regulation (EU) 2015/2406Show full title

Commission Regulation (EU) 2015/2406 of 18 December 2015 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 Accounting Standard 1 (Text with EEA relevance) (revoked)

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:

This version of this Regulation was derived from EUR-Lex on IP completion day (31 December 2020 11:00 p.m.). It has not been amended by the UK since then. Find out more about legislation originating from the EU as published on legislation.gov.uk. 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

      1. Disclosure Initiative (Amendments to IAS 1)

        1. Amendments to IAS 1 Presentation of Financial Statements

          1. Complete set of financial statements

            1. 10. A complete set of financial statements comprises:

          2. Materiality and aggregation

            1. 29. An entity shall present separately each material class of similar...

            2. 30. Financial statements result from processing large numbers of transactions or...

            3. 30A When applying this and other IFRSs an entity shall decide,...

            4. 31. Some IFRSs specify information that is required to be included...

          3. Information to be presented in the statement of financial position...

            1. 54. The statement of financial position shall include line items that...

              1. (a) …

            2. 55. An entity shall present additional line items (including by disaggregating...

            3. 55A When an entity presents subtotals in accordance with paragraph 55,...

          4. Information to be presented in the other comprehensive income section...

            1. 82A The other comprehensive income section shall present line items for...

            2. 85. An entity shall present additional line items (including by disaggregating...

            3. 85A When an entity presents subtotals in accordance with paragraph 85,...

            4. 85B An entity shall present the line items in the statement(s)...

          5. Structure

            1. 112. The notes shall:

            2. 113. An entity shall, as far as practicable, present notes in...

            3. 114. Examples of systematic ordering or grouping of the notes include:...

            4. 115. [Deleted]

            5. 116. An entity may present notes providing information about the basis...

          6. Disclosure of accounting policies

            1. 117. An entity shall disclose its significant accounting policies comprising:

            2. 118. It is important for an entity to inform users of...

            3. 119. In deciding whether a particular accounting policy should be disclosed,...

            4. 120. [Deleted]

            5. 121. An accounting policy may be significant because of the nature...

            6. 122. An entity shall disclose, along with its significant accounting policies...

            7. TRANSITION AND EFFECTIVE DATE

              1. 139P Disclosure Initiative (Amendments to IAS 1), issued in December 2014,...

        2. Consequential amendments to other Standards

          1. IFRS 7 Financial Instruments: Disclosures

            1. Accounting policies

              1. 21. In accordance with paragraph 117 of IAS 1 Presentation of...

              2. EFFECTIVE DATE AND TRANSITION

                1. 44BB Disclosure Initiative (Amendments to IAS 1), issued in December 2014,...

            2. Other disclosure — accounting policies (paragraph 21)

              1. B5 Paragraph 21 requires disclosure of the measurement basis (or bases)...

                1. (a) …

          2. IAS 34 Interim Financial Reporting

            1. CONTENT OF AN INTERIM FINANCIAL REPORT

              1. 5. IAS 1 defines a complete set of financial statements as...

                1. (e) notes, comprising significant accounting policies and other explanatory information;

            2. EFFECTIVE DATE

              1. 57. Disclosure Initiative (Amendments to IAS 1), issued in December 2014,...

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