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) (c. 1126)

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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