Commission Regulation (EU) 2018/289 of 26 February 2018 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 Financial Reporting Standard (IFRS) 2 ‘Share-based Payment’ - (IFRS 2)
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act incorporated into the EEA Agreement by a Joint Committee Decision (JCD) Area (EEA Agreement)
XXII Company Law
Joint committee decision (JCD)
205/2018 In force in the EEA
Yes Legal documents
Commission Regulation (EU) 2018/289 of 26 February 2018 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 Financial Reporting Standard (IFRS) 2 ‘Share-based Payment’ - (IFRS 2)
Reglugerð framkvæmdastjórnarinnar (ESB) 2018/289 frá 26. febrúar 2018 um breytingu á reglugerð (EB) nr. 1126/2008 um innleiðingu tiltekinna alþjóðlegra reikningsskilastaðla í samræmi við reglugerð Evrópuþingsins og ráðsins (EB) nr. 1606/2002 að því er varðar alþjóðlegan reikningsskilastaðal, IFRS-staðal 2, „eignarhlutatengd greiðsla“
Verordnung (EU) 2018/289 der Kommission vom 26. Februar 2018 zur Änderung der Verordnung (EG) Nr. 1126/2008 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates im Hinblick auf International Financial Reporting Standard (IFRS) 2 Anteilsbasierte Vergütung
Kommisjonsforordning (EU) 2018/289 av 26. februar 2018 om endring av forordning (EF) nr. 1126/2008 om vedtakelse av visse internasjonale regnskapsstandarder i samsvar med europaparlaments- og rådsforordning (EF) nr. 1606/2002 med hensyn til internasjonal standard for finansiell rapportering (IFRS) nr. 2: «Aksjebasert betaling»
History
22.09.2018
Adopted JCD confirmed entry into force date
22.09.2018
Compliance date in the EEA
21.09.2018
Adoption of Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement
01.08.2018
Draft Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement sent to Commission
26.02.2018
Adoption date in the EU
19.03.2018
Compliance date in the EU
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