Commission Regulation (EC) No 708/2006Show full title

1. Introductory Text

2. Article 1. Annex to Regulation (EC) No 1725/2003 is amended as follows:...

3. Article 2. (1) Each company shall apply IFRIC 7 as set out...

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

5. Signature

6. 1. ANNEX

      2. IFRIC INTERPRETATION 7

         1. Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

            1. References

            2. Background

               1. 1 This Interpretation provides guidance on how to apply the requirements...

            3. Issues

               1. 2 The questions addressed in this Interpretation are:

            4. Consensus

               1. 3 In the reporting period in which an entity identifies the...

               2. 4 At the closing balance sheet date, deferred tax items are...

               3. 5 After an entity has restated its financial statements, all corresponding...

            5. Effective date

               1. 6 An entity shall apply this Interpretation for annual periods beginning...

      3. Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates

         1. Net investment in a foreign operation

         2. Recognition of exchange difference