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Commission Regulation (EC) No 70/2009Show full title

Commission Regulation (EC) No 70/2009 of 23 January 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 Improvements to International Financial Reporting Standards (IFRSs) (Text with EEA relevance)

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Article 1

The Annex to Regulation (EC) No 1126/2008 is amended as follows:

1.

International Financial Reporting Standard (IFRS) 5 is amended as set out in the Annex to this Regulation;

2.

International Accounting Standard (IAS) 1, IAS 8, IAS 10, IAS 16, IAS 19, IAS 20, IAS 23, IAS 27, IAS 28, IAS 29, IAS 31, IAS 34, IAS 36, IAS 38, IAS 39, IAS 40; IAS 41 are amended as set out in the Annex to this Regulation;

3.

IFRS 1 is amended in accordance with the amendments to IFRS 5 as set out in the Annex to this Regulation;

4.

IAS 7 is amended in accordance with the amendments to IAS 16 as set out in the Annex to this Regulation;

5.

IFRS 7 and IAS 32 are amended in accordance with the amendments to IAS 28 and IAS 31 as set out in the Annex to this Regulation;

6.

IAS 16 is amended in accordance with the amendments to IAS 40 as set out in the Annex to this Regulation;

7.

IAS 41 is amended in accordance with the amendments to IAS 20 as set out in the Annex to this Regulation;

8.

IFRS 5, IAS 2 and IAS 36 are amended in accordance with the amendments to IAS 41 as set out in the Annex to this Regulation.

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