Search Legislation

Advanced Search

Commission Regulation (EU) No 662/2010Show full title

Commission Regulation (EU) No 662/2010 of 23 July 2010 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 19 and International Financial Reporting Standard (IFRS) 1 (Text with EEA relevance) (revoked)

Help about what version

What Version

Close

This is a legislation item that originated from the EU

After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.

The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.

Changes to legislation:

There are currently no known outstanding effects for the Commission Regulation (EU) No 662/2010. 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 IFRIC 19 and amendment to IFRS...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      INTERNATIONAL ACCOUNTING STANDARDS

      2. IFRIC INTERPRETATION 19 Extinguishing Financial Liabilities with Equity Instruments

        1. REFERENCES

        2. BACKGROUND

          1. 1 A debtor and creditor might renegotiate the terms of a...

        3. SCOPE

          1. 2 This Interpretation addresses the accounting by an entity when the...

          2. 3 An entity shall not apply this Interpretation to transactions in...

        4. ISSUES

          1. 4 This Interpretation addresses the following issues:

        5. CONSENSUS

          1. 5 The issue of an entity’s equity instruments to a creditor...

          2. 6 When equity instruments issued to a creditor to extinguish all...

          3. 7 If the fair value of the equity instruments issued cannot...

          4. 8 If only part of the financial liability is extinguished, the...

          5. 9 The difference between the carrying amount of the financial liability...

          6. 10 When only part of the financial liability is extinguished, consideration...

          7. 11 An entity shall disclose a gain or loss recognised in...

        6. EFFECTIVE DATE AND TRANSITION

          1. 12 An entity shall apply this Interpretation for annual periods beginning...

          2. 13 An entity shall apply a change in accounting policy in...

      3. Appendix

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

        1. The amendment in this appendix shall be applied for annual...

        2. A heading and paragraph D25 are added to Appendix D....

        3. Extinguishing financial liabilities with equity instruments

          1. D25 A first-time adopter may apply the transitional provisions in IFRIC...

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