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New version applies from 22/02/2011 — introduced by Commission Regulation (EU) No 149/2011. 2 provisions change. Later versions: 26/11/2011, 09/06/2012, 01/01/2013, 31/03/2013, 01/01/2014, 17/06/2014, 12/01/2015, 01/01/2016, 01/01/2017, 01/01/2018, 01/01/2019, 01/01/2020, 13/10/2020, 01/01/2021, 01/04/2021, 01/01/2022, 01/01/2023.

View as of 22/02/2011 What changes

Commission Regulation (EC) No 1126/2008

Not in force · replaced by Commission Regulation (EU) 2023/1803

04/07/2010 → 27/07/2010: 0 inserted · 0 removed · 2 amended · 0 moved · 0 renamed · 8 unchanged

Position-only shifts inside the same heading are not changes. Amended = the printed text changed.

Preamble

amended Preamble

Recitals

Recitals · 5 unchanged

Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5

Outside any heading

Outside any heading · 3 unchanged

Article 1 · Article 2 · Article 3

Annexes

amended Annex 1 - INTERNATIONAL ACCOUNTING STANDARDS