1. Introductory Text

  2. Article 1.Annex to Regulation (EC) No 1725/2003 is amended as follows:...

  3. Article 2.(1) Each company shall apply IFRIC 7 as set out...

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

  5. Signature

    1. ANNEX

      2. IFRIC INTERPRETATION 7

        1. Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

          1. References

          2. Background

            1. 1 This Interpretation provides guidance on how to apply the requirements...

          3. Issues

            1. 2 The questions addressed in this Interpretation are:

          4. Consensus

            1. 3 In the reporting period in which an entity identifies the...

            2. 4 At the closing balance sheet date, deferred tax items are...

            3. 5 After an entity has restated its financial statements, all corresponding...

          5. Effective date

            1. 6 An entity shall apply this Interpretation for annual periods beginning...

      3. Amendment to IAS 21 The Effects of Changes in Foreign Exchange Rates

        1. Net investment in a foreign operation

        2. Recognition of exchange difference