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Commission Regulation (EC) No 636/2009Show full title
Commission Regulation (EC) No 636/2009 of 22 July 2009 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 Interpretations Committee’s (IFRIC) Interpretation 15 (Text with EEA relevance) (revoked)
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Article 1.In the Annex to Regulation (EC) No 1126/2008, International Financial...
Article 2.Each company shall apply IFRIC 15, as set out in...
Article 3.This Regulation shall enter into force on the third day...
IFRIC INTERPRETATION 15 Agreements for the Construction of Real Estate
7 The following discussion assumes that the entity has previously analysed...
8 Within a single agreement, an entity may contract to deliver...
9 The following discussion refers to an agreement for the construction...
Determining whether the agreement is within the scope of IAS...
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