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Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
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 7 Financial Instruments: Disclosures
42A The disclosure requirements in paragraphs 42B–42H relating to transfers of...
42B An entity shall disclose information that enables users of its...
42C For the purposes of applying the disclosure requirements in paragraphs...
Transferred financial assets that are not derecognised in their entirety...
Transferred financial assets that are derecognised in their entirety
AMENDMENT TO IFRS 1 First-time Adoption of International Financial Reporting Standards