Article 1.(1) The Annex to Regulation (EC) No 1126/2008 is amended...
Article 2.Each company shall apply the amendments referred to in Article...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARDS
Amendments to IFRS 10 Consolidated Financial Statements
C1A Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in...
C2 An entity shall apply this IFRS retrospectively, in accordance with...
C2A Notwithstanding the requirements of paragraph 28 of IAS 8, when...
C4 If, at the date of initial application, an investor concludes...
C4A If measuring an investee’s assets, liabilities and non-controlling interests in...
C4B When an investor applies paragraphs C4–C4A and the date that...
C4C When an investor applies paragraphs C4–C4A and the date that...
C5 If, at the date of initial application, an investor concludes...
C5A If measuring the interest in the investee in accordance with...
C6 Paragraphs 23, 25, B94 and B96–B99 were amendments to IAS...
Amendments to IFRS 11 Joint Arrangements
C1A Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in...
Joint ventures—transition from proportionate consolidation to the equity method
C2 When changing from proportionate consolidation to the equity method, an...
C3 The opening balance of the investment determined in accordance with...
C4 If aggregating all previously proportionately consolidated assets and liabilities results...
C5 An entity shall disclose a breakdown of the assets and...
Joint operations—transition from the equity method to accounting for assets...
Transition provisions in an entity’s separate financial statements
IFRS 1 First-time Adoption of International Financial Reporting Standards
Amendments to IFRS 12 Disclosure of Interests in Other Entities...