Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 64 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b); 2020 c. 1, Sch. 5 para. 1(1))

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 64 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b); 2020 c. 1, Sch. 5 para. 1(1))

http://www.legislation.gov.uk/eur/2019/237Commission Regulation (EU) 2019/237 of 8 February 2019 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 28 (Text with EEA relevance) (revoked)Commission Regulation (EU) 2019/237Commission Regulation (EU) 2019/237 of 8 February 2019 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 28 (Text with EEA relevance)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019R0237texttext/xmlen2024-07-10Expert Participation2020-12-31

Commission Regulation (EU) 2019/237

of 8 February 2019

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 28

(Text with EEA relevance) (revoked)

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Article 1

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Article 2

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Article 3

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ANNEXLong-term Interests in Associates and Joint Ventures(Amendments to IAS 28)Amendments to IAS 28 Investments in Associates and Joint Ventures

Paragraphs 14A and 45G-45K are added and paragraph 41 is deleted.

EQUITY METHOD14A

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APPLICATION OF THE EQUITY METHOD

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41.[Deleted]

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EFFECTIVE DATE AND TRANSITION

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45G

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45H

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45I

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45J

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45KIf an entity does not restate prior periods applying paragraph 45I or paragraph 45J, at the date of initial application of the amendments it shall recognise in the opening retained earnings (or other component of equity, as appropriate) any difference between:

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