Commission Regulation (EU) 2019/412 of 14 March 2019 on 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 12 and 23 and International Financial Reporting Standards 3 and 11 (Text with EEA relevance) (revoked) (c. 412)

1. Introductory Text

2. Article 1. International Accounting Standard (IAS) 12 Income Taxes is amended as...

3. Article 2. Each company shall apply the amendments referred to in Article...

4. Article 3. This Regulation shall enter into force on the twentieth day...

5. Signature

6. 1. ANNEX

      Annual Improvements to IFRS® Standards 2015–2017 Cycle

      1. Amendments to IFRS 3 Business Combinations

      2. Amendments to IFRS 11 Joint Arrangements

      3. Amendments to IAS 12 Income Taxes

      4. Amendments to IAS 23 Borrowing Costs