Commission Regulation (EU) No 1293/2009Dangos y teitl llawn

Commission Regulation (EU) No 1293/2009 of 23 December 2009 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 Standard (IAS) 32 (Text with EEA relevance)

Article 1U.K.

In the Annex to Regulation (EC) No 1126/2008, International Accounting Standard (IAS) 32 Financial instruments: presentation is amended as set out in the Annex to this Regulation.

Article 2U.K.

Each company shall apply the amendment to IAS 32, as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 31 January 2010.

Article 3U.K.

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 December 2009.

For the Commission

The President

José Manuel Barroso