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					<dc:identifier>http://www.legislation.gov.uk/eur/2019/237</dc:identifier><dc:title>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)</dc:title><dct:alternative>Commission Regulation (EU) 2019/237</dct:alternative><dc:description>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)</dc:description><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019R0237</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2024-07-10</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2020-12-31</dct:valid>
					
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					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/eur/2019/237/2019-02-08" title="2019-02-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2019/237/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2019/237/2019-02-08" title="2019-02-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2019/237/2020-12-31" title="2020-12-31"/>
					
					
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      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2019/237/body" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/body" NumberOfProvisions="3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><P1 DocumentURI="http://www.legislation.gov.uk/eur/2019/237/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/article/1" id="article-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>Article 1</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/eur/2019/237/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/article/2" id="article-2" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>Article 2</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1><P1 DocumentURI="http://www.legislation.gov.uk/eur/2019/237/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/article/3" id="article-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><Pnumber><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>Article 3</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1><SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2019/237/signature" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/signature" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><Para><Text><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></Para></SignedSection></EUBody>
      <Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31" Status="Repealed" Match="false"><Schedule DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex" id="annex" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2020-12-31"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>ANNEX</Number><ScheduleBody><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1" id="annex-division-1" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2020-12-31"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/><Strong>Long-term Interests in Associates and Joint Ventures</Strong></Number><Title>(Amendments to IAS 28)</Title><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1" id="annex-division-1-division-1" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2020-12-31"><Title><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/><Strong>Amendments to IAS 28 <Emphasis>Investments in Associates and Joint Ventures</Emphasis>
                        </Strong></Title><P><Text>Paragraphs 14A and 45G-45K are added and paragraph 41 is deleted.</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/1" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/1" id="annex-division-1-division-1-division-1" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2020-12-31"><Title><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>EQUITY METHOD</Title><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/1/division/14A" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/1/division/14A" id="annex-division-1-division-1-division-1-division-14A" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>14A</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/2" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/2" id="annex-division-1-division-1-division-2" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2020-12-31"><Title><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>APPLICATION OF THE EQUITY METHOD</Title><P><Text>…</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/2/division/41" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/2/division/41" id="annex-division-1-division-1-division-2-division-41" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>41.</Number><Title>[Deleted]</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/3" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/3" id="annex-division-1-division-1-division-3" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2020-12-31"><Title><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>EFFECTIVE DATE AND TRANSITION</Title><P><Text>…</Text></P><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/3/division/45G" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/3/division/45G" id="annex-division-1-division-1-division-3-division-45G" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>45G</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/3/division/45H" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/3/division/45H" id="annex-division-1-division-1-division-3-division-45H" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>45H</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/3/division/45I" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/3/division/45I" id="annex-division-1-division-1-division-3-division-45I" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>45I</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/3/division/45J" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/3/division/45J" id="annex-division-1-division-1-division-3-division-45J" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>45J</Number><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division><Division DocumentURI="http://www.legislation.gov.uk/eur/2019/237/annex/division/1/division/1/division/3/division/45K" IdURI="http://www.legislation.gov.uk/id/eur/2019/237/annex/division/1/division/1/division/3/division/45K" id="annex-division-1-division-1-division-3-division-45K" RestrictStartDate="2020-12-31" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false"><Number><CommentaryRef Ref="key-41438ab92e12b2b1790ca6ef8028fead"/>45K</Number><Title>If 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:</Title><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P></Division></Division></Division></Division></ScheduleBody></Schedule></Schedules>
   </EURetained><Commentaries><Commentary id="key-41438ab92e12b2b1790ca6ef8028fead" Type="F"><Para><Text>Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 64 (as inserted by <Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1392" id="cftpt67o5-00003" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1392" Title="The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019">The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392)</Citation>, <CitationSubRef CitationRef="cftpt67o5-00003" id="cftpt67o5-00004" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/1/2">regs. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="cftpt67o5-00003" id="cftpt67o5-00005" SectionRef="regulation-12-b" URI="http://www.legislation.gov.uk/id/uksi/2019/1392/regulation/12/b" Operative="true">12(b)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cftpt67o5-00006" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef CitationRef="cftpt67o5-00006" id="cftpt67o5-00007" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>