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Commission Regulation
(EC) No 2236/2004 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 International Financial
Reporting Standards (IFRSs) Nos 1, 3 to 5, International
Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19,
22, 27, 28, 31 to 41 and the interpretations by the
Standard Interpretation Committee (SIC) Nos 9, 22, 28
and 32
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Transnational provisions and
effective date
138. If an
entity elects in accordance with paragraph 85 of IFRS 3
Business Combinations to apply IFRS 3 from any date before
the effective dates set out in paragraphs 78-84 of IFRS 3,
it also shall apply this Standard prospectively from that
same date.
139.
Otherwise, an entity shall apply this Standard:
(a) to
goodwill and intangible assets acquired in business
combinations for which the agreement date is on or after
31 March 2004; and
(b) to
all other assets prospectively from the beginning of the
first annual period beginning on or after 31 March 2004.
140.
Entities to which paragraph 139 applies are encouraged to
apply the requirements of this Standard before the effective
dates specified in paragraph 139. However, if an entity
applies this Standard before those effective dates, it also
shall apply IFRS 3 and IAS 38 Intangible Assets (as
revised in 2004) at the same time.
Withdrawal of IAS 36 (issued 1998)
141. This Standard
supersedes IAS 36 Impairment of Assets (issued in
1998).
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