
COMMISSION REGULATION (EU) 2019/2075 of 29 November 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 Standards 1, 8, 34, 37 and 38, International Financial Reporting Standards 2, 3 and 6, Interpretations 12, 19, 20 and 22 of the International Financial Reporting Interpretations Committee and Interpretation 32 of the Standing Interpretations Committee (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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ANNEX
Amendments to References to the Conceptual Framework in IFRS Standards
Amendments to IFRS StandardsAmendments to IFRS 2 Share-based Payment 

Paragraph 63E is added.
EFFECTIVE DATE 

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Amendment to IAS 37 Provisions, Contingent Liabilities and Contingent Assets 

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Amendment to IAS 38 Intangible Assets 

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Amendment to IFRIC 12 Service Concession Arrangements 

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Amendment to IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 

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Amendment to IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 

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Amendment to IFRIC 22 Foreign Currency Transactions and Advance Consideration 

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Amendments to SIC-32 Intangible Assets—Web Site Costs 

Paragraph 5 is amended and the footnote to the ‘Framework’ in paragraph 5 is deleted. A new paragraph is added at the end of the section under the heading ‘Effective date’.
ISSUE 

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EFFECTIVE DATE 

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