commiss regul ec octob amend regul ec adopt intern account standard accord regul ec european parliament council ifr ia sic text eea relev commiss european commun regard treati establish european commun regard regul ec european parliament council juli applic intern account standard articl thereof commiss regul ec intern standard interpret extant septemb adopt includ interpret stand interpret committe sic consolid special purpos entiti decemb intern account standard board iasb publish revis intern account standard ia financi instrument recognit measur ia establish basic principl recognis measur financi asset financi liabil adopt european commiss commiss regul ec novemb except provis full fair option hedg account decemb iasb publish amend ia financi instrument recognit measur transit initi recognit financi asset financi liabil part iasb initi facilit changeov ia ifr european compani regist american secur exchang commiss sec novemb intern financi report interpret committe ifric issu amend ifric interpret sic scope sic consolid special purpos entiti amend deal current scope exclus sic post employ benefit plan equiti compens plan sic purpos chang scope ensur consist requir ia employe benefit introduc consequenti requir recent adopt ifr share base payment commiss conclud amend standard amend interpret meet criteria set articl regul ec consult technic expert field support amend meet technic criteria adopt adopt amend ia impli consequ amend ifr time adopt intern financi report standard order ensur consist intern account standard regul ec amend amend exception effect compani financi year start januari point time public regul retrospect applic exception justifi facilit time adopt prepar account accord ia ifr measur provid regul accord opinion account regulatori committe adopt regul articl annex regul ec amend text amend intern account standard ia financi instrument recognit measur transit initi recognit financi asset financi liabil insert set annex regul text ifric amend sic scope sic consolid special purpos entiti insert set annex regul adopt amend ia impli consequ amend ifr time adopt intern financi report standard order ensur consist intern account standard articl regul enter forc dai public offici journal european union appli financi year compani start januari regul bind entireti directli applic member state brussel octob commiss charli mccreevi member commiss oj oj regul amend regul ec oj oj oj annex intern financi report standard ia amend intern account standard ia financi instrument recognit measur transit initi recognit financi asset financi liabil sic ifric amend sic scope sic consolid special purpos entiti reproduct allow european econom area exist right reserv eee except reproduc purpos person fair deal inform obtain iasb www iasb org uk amend ia financi instrument recognit measur standard paragraph ad effect date transit notwithstand paragraph entiti appli requir sentenc paragraph ag paragraph ag wai prospect transact enter octob prospect transact enter januari appendix applic guidanc paragraph ag ad applic guidanc measur paragraph activ market valuat techniqu ag subsequ measur financi asset financi liabil subsequ recognit gain loss consist requir standard applic paragraph ag result gain loss recognis initi recognit financi asset financi liabil case ia requir gain loss recognis initi recognit extent aris chang factor includ time market particip set price intern financi report interpret committe ifric ifric amend sic scope sic consolid special purpos entiti refer ia employe benefit ia financi instrument disclosur present ifr share base payment sic consolid special purpos entiti background amend effect sic exclud scope post employ benefit plan equiti compens plan sic ifr effect plan scope ia amend ifr effect annual period begin januari ifr amend ia remov scope employe benefit ifr appli remov refer equiti compens benefit equiti compens plan ia requir treasuri share deduct equiti ifr effect amend ia state paragraph ia relat treasuri share appli treasuri share purchas sold issu cancel connect employe share option plan employe share purchas plan share base payment arrang issu matter address amend inclus equiti compens plan scope sic matter address amend exclud scope sic long term employe benefit plan amend effect sic exclud long term employe benefit plan scope ia requir plan account manner similar account post employ benefit plan amend paragraph sic amend interpret appli post employ benefit plan long term employe benefit plan ia appli effect date entiti appli amend annual period begin januari entiti appli ifr earlier period amend appli earlier period appendix amend ifr amend appendix appli annual period begin januari entiti appli ifr earlier period amend appli earlier period ifr time adopt intern financi report standard amend paragraph subparagraph amend subparagraph insert decommiss liabil includ cost properti plant equip paragraph leas paragraph fair measur financi asset financi liabil initi recognit paragraph paragraph head paragraph insert fair measur financi asset financi liabil notwithstand requir paragraph entiti appli requir sentenc ia paragraph ag paragraph ag wai prospect transact enter octob prospect transact enter januari