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Commission Regulation
(EC) No 2238/2004 of 29 December 2004 amending
Regulation (EC) No 1725/2003 adopting certain
international accounting standards in accordance with
Regulation (EC) No 1606/2002 of the European Parliament
and of the Council, as regards IASs IFRS 1, IASs Nos 1
to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC
Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33
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Effective Date
41. An entity shall
apply this Standard for annual periods beginning on or
after 1 January 2005. Earlier application is encouraged. If an
entity applies this Standard for a period beginning
before 1 January 2005, it shall disclose that
fact.
Withdrawal of Other
Pronouncements
42. This Standard
supersedes IAS 28 Accounting for Investments in Associates
(revised in 2000).
43. This Standard
supersedes the following Interpretations:
(a) SIC-3 Elimination
of Unrealised Profits and Losses on Transactions with
Associates;
(b) SIC-20 Equity
Accounting Method—Recognition of Losses; and
(c) SIC-33 Consolidation
and Equity Method—Potential Voting Rights and
Allocation of Ownership Interests.
Appendix
Amendments to Other
Pronouncements
The amendments in
this appendix shall be applied for annual periods beginning
on or after 1 January 2005. If an entity applies this Standard
for an earlier period, these amendments shall be
applied for that earlier period.
A1. In International
Financial Reporting Standards, including International
Accounting Standards and Interpretations, applicable at
December 2003, references to the current version of IAS 28 Accounting
for Investments in Associates are amended to IAS 28 Investments
in Associates.
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