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Original text with amendments: “Regulations adopting IAS”

Adopted Regulations


 IFRIC 21

RegulationApplicable fromConcerns
Commission Regulation (EU) No 634/2014 of 13 June 2014 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 Interpretation 21 of the International Financial Reporting Interpretations Committee (Text with EEA relevance)17.06.2014

IFRIC 21



Novation of Derivatives and Continuation of Hedge Accounting  (Amendments to IAS 39)

RegulationApplicable fromConcerns
Commission Regulation (EU) No 1375/2013 of 19 December 2013 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 Standard 39 Text with EEA relevance01.01.2014

IAS 39


Impairment of Assets  (Amendments to IAS 36)

RegulationApplicable fromConcerns
Commission Regulation (EU) No 1374/2013 of 19 December 2013 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 Standard 36 Text with EEA relevance01.01.2014

IAS 36


Investment entities (Amendments to International Financial Reporting Standards 10, IFRS 12, and IAS 27)

RegulationApplicable fromConcerns
Commission Regulation (EU) No 1174/2013 of 20 November 2013 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 Financial Reporting Standards 10 and 12 and International Accounting Standard 27 Text with EEA relevance01.01.2014

IFRS 10, 12 and IAS 27


Consolidated Financial Statements, Joint Arrangements and Disclosure of Interest in Other Entities: Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12)

RegulationApplicable fromConcerns
Commission Regulation (EU) No 313/2013 of 4 April 2013 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 Consolidated Financial Statements, Joint Arrangements and Disclosure of Interest in Other Entities: Transition Guidance (Amendments to International Financial Reporting Standards 10, 11, and 12) Text with EEA relevance01.01.2014

IFRS 10, 11 and 12


Annual Improvements to International Financial Reporting Standards, 2009–2011 Cycle

RegulationApplicable fromConcerns
Commission Regulation (EU) No 301/2013 of 27 March 2013 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 Annual Improvements to International Financial Reporting Standards, 2009-2011 Cycle Text with EEA relevance01.01.2013

IFRS 1

IAS 16, 32, 34

IFRIC 2


Amendments to IFRS 1 First-time Adoption of IFRS – Government Loans

RegulationApplicable fromConcerns
Commission Regulation (EU) No 183/2013 of 4 March 2013 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 Financial Reporting Standard 1 -OJ L 061, 05.03.2013, p. 6 -801.01.2013

IFRS

IAS


Amendments to IFRS 7 Financial Instruments: Disclosures – Offsetting Financial Assets and Financial Liabilities
Amendments to IAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities

RegulationApplicable fromConcerns
Commission Regulation (EU) No 1256/2012 of 13 December 2012 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 Financial Reporting Standard 7 and International Accounting Standard 32- OJ L 360, 29.12.2012, p. 145–15201.01.2013

IFRS 7

IAS 32


IFRS 1 First-time Adoption - Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters
IAS 12 Income Taxes - Deferred Tax: Recovery of Underlying Assets
IFRS 13 Fair Value Measurement
IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine

RegulationApplicable fromConcerns
Commission Regulation (EU) No 1255/2012 of 11 December 2012 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 Standard 12, International Financial Reporting Standards 1 and 13, and Interpretation 20 of the International Financial Reporting Interpretations Committee- OJ L 360, 29.12.2012, p. 78–144 01.01.2013

IFRS1, 2, 3, 4, 5, 7, 9, 13

IAS1, 2, 8, 10,12, 16, 17, 18, 19,20, 21, 28, 31, 32, 33, 34, 36, 38, 39, 40, 41,

IFRIC2, 4, 13, 17, 19, 20


IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IAS 27 Separate Financial Statements
IAS 28 Investment in Associates and Joint Ventures

RegulationApplicable fromConcerns
Commission Regulation (EU) No 1254/2012 of 11 December 2012 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 Financial Reporting Standard 10, International Financial Reporting Standard 11, International Financial Reporting Standard 12, International Accounting Standard 27 (2011), and International Accounting Standard 28 (2011)- OJ L 360, 29.12.2012, p. 1–77 01.01.2014

IFRS 1, 2, 3, 5, 7, 9

IAS 1, 7, 12, 18, 21, 24, 27, 31, 32, 33, 36, 38, 39

IFRIC 5, 9, 16, 17

Witdrawal IAS27 (2008), 28 (2003)


AMENDMENTS to IAS 1 – Presentation of Items of Other Comprehensive Income - and to IAS 19 – Employee Benefits (16 June 2012)

RegulationApplicable fromConcerns
Commission Regulation (EU) No 475/2012 of 5 June 2012 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 Standard (IAS) 1 and International Accounting Standard (IAS) 19 01.07.2012 / 01.01.2013

IFRS 1, 5, 7, 8, 13

IAS 1, 12, 20, 21, 24, 32, 33, 34

IFRIC 14


AMENDMENTS to IFRS 7 – Financial Instruments : Disclosures

RegulationApplicable fromConcerns
COMMISSION REGULATION (EU) No 1205/2011 of 22 November 2011 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 Financial Reporting Standard (IFRS) 7 30.06.2011

IFRS 1


Improvements to IFRSs 2010 (06.05.2010)

RegulationApplicable fromConcerns
Commission Regulation (EC) No 149/2011pdf of 18 February 2011 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) - OJ L 46/1, 19.02.2011 30.06.2010 / 31.12.2010

IAS 1, 21, 27, 28, 31, 32, 34, 39

IFRS 1, 3, 7

IFRIC 13


IFRIC 19 – Extinguishing Financial Liabilities with Equity Instruments (25.11.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) No662/2010 of 23 July 2010 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 Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 19 and International Financial Reporting Standard (IFRS) 1
(Text with EEA relevance) - OJ L 193, 24.07.2010
01.07.2010IFRIC 19

Amendment to:
IFRS
1


Amendments to IFRIC 14 – Prepayments of a Minimum Funding Requirement (26.11.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) N° 633/2010 of 19 July 2010 amending Regulation (EC) N° 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) N° 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 14 (Text with EEA relevance) - OJ L 186, 20.07.2010 01.01.2011IFRIC 14

IAS 24 – Related Party Disclosures (Revised 2009) (04.11.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) N° 632/2010 of 19 July 2010 amending Regulation (EC) N° 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) N° 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 24 and Inter­national Financial Reporting Standard (IFRS) 8 (Text with EEA relevance) - OJ L 186, 20.07.2010 01.01.2011IAS 24

Amendment to:
IFRS 8


Amendment to IFRS 1 – Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters (28.01.2010)

RegulationApplicable fromConcerns
Commission Regulation (EC) N° 574/2010 of 30 June 2010 amending Regulation (EC) N° 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) N° 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 1 and IFRS 7 (Text with EEA relevance) - OJ L 166, 01.07.2010 01.07.2010IFRS 1, 7

IFRS 1 – Additional Exemptions for First-time Adopters (23.07.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) N° 550/2010 of 23 June 2010 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 Financial Reporting Standard (IFRS) 1 (Text with EEA relevance) - OJ L 157, 24.06.201001.01.2010IFRS 1

IFRS 2 – Group Cash-settled Share-based Payment Transactions (18.06.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) N° 244/2010 of 23 March 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) N° 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2 (Text with EEA relevance) - OJ L 77, 24.03.201001.01.2010IFRS 2

Withdraws:

IFRIC 8, 11

Improvements to IFRSs 2007–2009 (16.04.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) N° 243/2010 of 23 March 2010 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) - OJ L 77, 24.03.201001.01.2010IFRS 2, 5, 8

IAS 1, 7, 17, 36, 38, 39

IFRIC 9, 16


Amendment to IAS 32: Classification of Rights Issues (08.10.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1293/2009 of 23 December 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 International Accounting Standard (IAS) 32 (Text with EEA relevance) – OJ L 347, 24.12.2009 01.02.2010IAS 32

IFRIC9/IAS39 Embedded Derivatives (12.03.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1171/2009 of 30 November 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 International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 9 and International Accounting Standard (IAS) 39 (Text with EEA relevance) – OJ L 314, 01.12.2009 01.01.2009IAS 39
IFRIC 9

Amendment to IFRS 4 Insurance Contracts and IFRS 7 Financial Instruments: Disclosures (05.03.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1165/2009 of 27 November 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 International Financial Reporting Standard (IFRS) 4 and IFRS 7 (Text with EEA relevance) – OJ L 314, 01.12.2009 01.01.2009IFRS 4, 7

IFRIC 18 Transfers of Assets from Customers (29.01.2009)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1164/2009 of 27 November 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 International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 18 (Text with EEA relevance) – OJ L 314, 01.12.2009 01.11.2009IFRIC 18

Amendment to:
IFRS
1

IFRIC 17 Distributions of Non-cash Assets to Owners (27.11.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1142/2009 of 26 November 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 International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 17 (Text with EEA relevance) – OJ L 312, 27.11.2009 01.11.2009IFRIC 17

Amendments to
IAS 10
IFRS 5

IFRS 1 First-time Adoption of IFRS (revised) (27.11.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1136/2009 of 25 November 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 International Financial Reporting Standard (IFRS) 1 (Text with EEA relevance) – OJ L 311, 26.11.2009 01.01.2010IFRS 1

Eligible Hedged Items Amendment to IAS 39 (31.07.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No839/2009 of 15 September 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 International Accounting Standard (IAS) 39 (Text with EEA relevance) – OJ L 244, 16.09.200901.07.2009IAS 39

Reclassification of Financial Assets – Effective Date and Transition (Amendments to IAS 39 and IFRS 7) (27.11.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No824/2009 of 9 September 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 International Accounting Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7 (Text with EEA relevance) – OJ L 239, 10.09.200913.09.2009IFRS 7
IAS 39

IFRIC 15 Agreements for the Construction of Real Estate (03.07.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No636/2009 of 22 July 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 International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 15 (Text with EEA relevance) – OJ L 191, 23.07.200901.01.2010IFRIC 15

IFRS 3 Business Combinations (10.01.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No495/2009 of 3 June 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 International Financial Reporting Standard (IFRS) 3 (Text with EEA relevance) – OJ L 149, 12.06.200901.07.2009IFRS 1, 2, 3, 7

IAS 12, 16, 28, 32, 33, 34, 36, 37, 38, 39

IFRIC 9


IAS 27 Consolidated and Separate Financial Statements (10.01.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No494/2009 of 3 June 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 International Accounting Standard (IAS) 27 (Text with EEA relevance) – OJ L 149, 12.06.200901.07.2009

IFRS 1, 5

IAS 1, 7, 21, 27, 28, 31, 32, 33, 39

SIC 7


IFRIC 16 Hedges of a Net Investment in a Foreign Operation (03.07.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No460/2009 of 4 June 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 International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 16 (Text with EEA relevance) – OJ L 139, 5.6.200901.07.2009IFRIC 16

IFRIC 12 Service Concessions Arrangements (30.11.2006)

RegulationApplicable fromConcerns
Commission Regulation (EC) No 254/2009 of 25 March 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 International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 12 (Text with EEA relevance) – OJ L 80, 26.3.20092009/2010IFRIC 12

Improvements to International Financial Reporting Standards (22.05.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No70/2009 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) – OJ L 21, 24.1.200901.01.2009 / 01.07.2009Amendments to
IAS 1, 2, 7, 8, 10, 16, 19, 20, 23, 27, 28, 29, 31, 32, 34, 36, 38, 39, 40, 41

IFRS 1, 5, 7

Amendments to IFRS 1 and IAS 27 – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (22.05.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No69/2009 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 amendments to International Financial Reporting Standard (IFRS) 1 and International Accounting Standard (IAS) 27 (Text with EEA relevance) – OJ L 21, 24.1.200901.01.2009IAS 18, 21, 27, 36

IFRS 1

Amendments to IAS 32 and IAS 1 (14.02.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No53/2009 of 21 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 International Accounting Standard (IAS) 32 and IAS 1 (Text with EEA relevance) – OJ L 17, 22.1.2009 01.01.2009Amendments to
IAS 1, 32, 39

IFRS 7

IFRIC 2

IAS 1 Presentation of Financial Statements (Revised 2007) (06.09.2007)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1274/2008 of 17 December 2008 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 Standard (IAS) 1 (Text with EEA relevance) – OJ L 339, 18.12.200801.01.2009IAS 1 (Revised 2007)

IFRIC 14 “IAS 19 – The Limit on a defined benefit Asset, Minimum Funding Requirements and their Interaction” (05.07.2007)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1263/2008 of 16 December 2008 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 Financial Reporting Interpretation Committee’s (IFRIC) Interpretation 14 (Text with EEA relevance) – OJ L 338, 17.12.200801.01.2009IFRIC 14

IFRIC 13 Customer Loyalty Programmes (05.07.2007)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1262/2008 of 16 December 2008 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 Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 13 (Text with EEA relevance) – OJ L 338, 17.12.200801.01.2009IFRIC 13

Amendment to IFRS 2 Share-based payment (17.01.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1261/2008 of 16 December 2008 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 Financial Reporting Standard (IFRS) 2 (Text with EEA relevance) – OJ L 338, 17.12.200801.01.2009Amendment to:
IFRS
2

IAS 23 Borrowing costs (Revised 2007) (29.03.2007)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1260/2008 of 10 December 2008 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 Standard (IAS) 23 (Text with EEA relevance) – OJ L 338, 17.12.200801.01.2009IAS 23 (Revised 2007)

Consolidated text of IFRS applicable in the EU as of 17.10.2008

RegulationApplicable fromConcerns
Commission Regulation (EC) No1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) – OJ L 320, 29.11.2008
  • Note: As the text of annexes in the Official Journal does not highlight the main principles (bold texts), please find the documents containing that differentiation.
  • Corrigendum
02.12.2008Consolidated text of IFRS applicable in the EU as of 17.10.2008

IAS 1, 2, 7, 8, 10, 11, 12, 16, 17, 18, 19, 20, 21, 23, 24, 26, 27, 28, 29, 31, 32, 33, 34, 36, 37, 38, 39, 40, 41

IFRS 1, 2, 3, 4, 5, 6, 7, 8

SIC 7, 10, 12, 13, 15, 21, 25, 27, 29, 31, 32

IFRIC 1, 2, 4, 5, 6, 7, 8, 9, 10, 11


Amendment to IAS 39 and IFRS 7 “Reclassification of Financial Assets” (13.08.2008)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1004/2008 of 15 October 2008 amending Regulation (EC) No 1725/2003 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 Standard (IAS) 39 and International Financial Reporting Standard (IFRS) 7 (Text with EEA relevance) – OJ L 275, 16.10.200817.10.2008Amendment to:
IAS
39
IFRS 7
“Reclassification of Financial Assets”
  • EFRAG advice pdf Choose translations of the previous link 
  • SARG opinion pdf Choose translations of the previous link 

IFRS 8 – Operating Segments (30.11.2006)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1358/2007 of 21 November 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 8 (Text with EEA relevance) – OJ L 304, 22.11.20072009
fin year
Adoption of:
IFRS
8

Withdraws:
IAS
14


IFRIC 11 “IFRS 2 – Group and Treasury Share Transactions” (02.11.2006)

RegulationApplicable fromConcerns
Commission Regulation (EC) No611/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 11 (Text with EEA relevance) – OJ L 141, 2.6.20072008/2009 fin yearAdoption of:
IFRIC
11
  • EFRAG advice pdf Choose translations of the previous link 

IFRIC 10 Interim Financial Reporting and Impairment (20.07.2006)

RegulationApplicable fromConcerns
Commission Regulation (EC) No610/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 10 (Text with EEA relevance) – OJ L 141, 2.6.20072006/2007 fin yearAdoption of:
IFRIC
10
  • EFRAG advice pdf Choose translations of the previous link 

IFRIC 8 Scope of IFRS 2 (12.01.2006)
IFRIC 9 Reassessment of Embedded Derivatives (01.03.2006)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1329/2006 of 8 September 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the International Financial Reporting Interpretations Committee’s (IFRIC’s) Interpretations 8 and 9 (Text with EEA relevance) – OJ L 247, 9.9.20062006/2007 fin yearAdoption of:
IFRIC
8, 9
  • EFRAG advice (IFRIC 8) pdf Choose translations of the previous link 
  • EFRAG advice (IFRIC 9) pdf Choose translations of the previous link 

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (24.11.2005)
Amendment to IAS 21 – Net Investment in a Foreign Operation (15.12.2005)

RegulationApplicable fromConcerns
Commission Regulation (EC) No708/2006 of 8 May 2006 amending Regulation (EC) No 1725/2003 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 Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 (Text with EEA relevance) – OJ L 122, 9.5.20062006 (IAS 21, IFRIC 7) 2007 (IFRIC 7) fin yearAmendment to:
IAS
21
IFRIC 7
  • EFRAG advice (IFRIC 7) pdf Choose translations of the previous link 
  • EFRAG advice (IAS 21) pdf Choose translations of the previous link 

Amendments to IFRS 1 and IFRS 6 Exploration for and evaluation of mineral resources (30.06.2005) IFRS 7 Financial instruments: Disclosure (18.08.2005)
Amendment to IAS 1 – Capital Disclosures (18.08.2005)
Amendments to IAS 39 and IFRS 4 – Financial Guarantee Contracts (18.08.2005) IFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment (01.09.2005)

RegulationApplicable fromConcerns
Commission Regulation (EC) No108/2006 of 11 January 2006 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1, 4, 6 and 7, International Accounting Standards (IAS) 1, 14, 17, 32, 33, and 39, International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 6 (Text with EEA relevance) – OJ L 24, 27.1.20062005 (IFRIC 6) 2006 (IFRS 1, 4, IAS 39, IFRIC 6 2007 (IFRS 7) fin yearAdoption of:
IFRS
7
IFRIC 6

Withdraws:
IAS
30

Amendment to:
IFRS
1, 4, 6
IAS 1, 14, 17, 32, 33, 39

  • EFRAG advice (IFRS 1 & IFRS 6) pdf Choose translations of the previous link 
  • EFRAG advice (IFRS 7) pdf Choose translations of the previous link 
  • EFRAG advice (IAS 1) pdf Choose translations of the previous link 
  • EFRAG advice (IAS 39 & IFRS 4) pdf Choose translations of the previous link 
  • EFRAG advice (IFRIC 6) pdf Choose translations of the previous link 

Amendment to IAS 39 Cash flow hedge accounting of forecast intragroup transactions (14.04.2005)

RegulationApplicable fromConcerns
Commission Regulation (EC) No2106/2005 of 21 December 2005 amending Regulation (EC) No 1725/2003 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 Standard (IAS) 39 (Text with EEA relevance) – OJ L 337, 22.12.20052006 financial yearAmendment to:
IAS
39
(Cash flow hedge accounting of forecast intragroup transactions)
  • EFRAG advice pdf Choose translations of the previous link 

IFRS 6 Exploration for and evaluation of mineralresources (09.12.2004)
Amendment to IAS 19 Employee benefits (16.12.2004)
IFRIC 4 Determining whether an arrangement contains a lease (02.12.2004)
IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental Funds (16.12.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1910/2005 of 8 November 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards International Financial Reporting Standard 1 and 6, IASs 1, 16, 19, 24, 38, and 39, International Financial Reporting Interpretations Committee’s Interpretations 4 and 5 (Text with EEA relevance) – OJ L 305, 24.11.20052006 financial yearAdoption of:
IFRS 6
IFRIC 4, 5

Amendment to:
IFRS
1
IAS 1, 16, 19, 24, 38, 39

  • EFRAG advice (IFRS 6) pdf Choose translations of the previous link 
  • EFRAG advice (IFRIC 4) pdf Choose translations of the previous link 
  • EFRAG advice (IFRIC 5) pdf Choose translations of the previous link 

IAS 39 Financial Instruments: Recognition and Measurement with the addition of the provisions on the use of the fair value option’ (16.06.2005)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1864/2005 of 15 November 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards International Financial Reporting Standard No 1 and International Accounting Standards Nos. 32 and 39 (Text with EEA relevance) – OJ L 299, 16.11.200501.01.2005Amendments to:
IAS
39 (Fair value option)

Amendments to IAS 39 – Transition and Initial Recognition of Financial Assets and Financial Liabilities (17.12.2004)
IFRIC Amendment to SIC 12 Scope of SIC 12; Consolidation – Special Purpose Entities (11.11.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1751/2005 of 25 October 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRS 1, IAS 39 and SIC 12 (Text with EEA relevance) – OJ L 282, 26.10.200501.01.2005Amendment to:
IFRS
1
IAS 39
SIC 12
  • EFRAG advice (IAS 39) pdf Choose translations of the previous link 
  • EFRAG advice (SIC 12) pdf Choose translations of the previous link 

IFRIC 2 Members’ Shares in Cooperative Entities and Similar Instruments (25.11.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No1073/2005 of 7 July 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRIC 2 (Text with EEA relevance) – OJ L 175, 8.7.200501.01.2005Adoption of:
IFRIC
2
  • EFRAG advice pdf Choose translations of the previous link 

IFRS 2 Share-based Payment (19.04.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No211/2005 of 4 February 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39 (Text with EEA relevance) – OJ L 41, 11.2.200507.02.2005Adoption of:
IFRS
2

Amendment to:
IFRS
1
IAS
12, 16, 19, 32, 33, 38, 39

  • EFRAG advice pdf Choose translations of the previous link 

IASs 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33 and 40 (18.12.2003)

RegulationApplicable fromConcerns
Commission Regulation (EC) No2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 (Text with EEA relevance) – OJ L 394, 31.12.200401.01.2005Adoption of:
IAS
1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33, 40

Withdraws:
IAS
15
SIC 1, 2, 3, 6, 11, 14, 18, 19, 20, 23, 24, 30, 33

Amendment to:
IFRS
1
IAS 7, 12, 14, 19, 20, 22, 23, 29, 30, 34, 35, 36, 37, 38, 41
SIC 7, 12,13, 21, 22, 25, 27, 31, 32

  • EFRAG advice pdf Choose translations of the previous link 

IAS 32 Financial instruments: disclosure and presentation (17.12.2003)
IFRIC 1Changes in existing decommissioning, restoration and similar liabilities (27.05.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No2237/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IAS No 32 and IFRIC 1 (Text with EEA relevance) – OJ L 393, 31.12.200401.01.2005Adoption of:
IAS
32
IFRIC 1
  • EFRAG advice (IAS 32) pdf Choose translations of the previous link 
  • EFRAG advice (IFRIC 1) pdf Choose translations of the previous link 

IFRSs 3, 4 and 5, IASs 36 and 38 (31.03.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No2236/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the interpretations by the Standard Interpretation Committee (SIC) Nos 9, 22, 28 and 32 (Text with EEA relevance) – OJ L 392, 31.12.200401.01.2005Adoption of:
IFRS
3, 4, 5
IAS 36, 38

Withdraws:
IAS
22, 35
SIC 9, 22, 28

Amendments to:
IFRS
1, 3
IAS 1, 10, 12, 14, 16, 17, 18, 19, 27, 28, 31, 32, 33, 34, 36, 37, 38, 39, 40, 41
SIC 32

  • EFRAG advice (IFRS 3) pdf Choose translations of the previous link 
  • EFRAG advice (IFRS 4) pdf Choose translations of the previous link 
  • EFRAG advice (IFRS 5) pdf Choose translations of the previous link 
  • EFRAG advice (IAS 36 & IAS 38) pdf Choose translations of the previous link 

IAS 39 Financial Instruments: Recognition and Measurement with the exception of the provisions on the use of the fair value option and certain provisions relating to hedge accounting (31.03.2004)

RegulationApplicable fromConcerns
Commission Regulation (EC) No2086/2004 of 19 November 2004 amending Regulation (EC) No 1725/2003 on the adoption of certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards the insertion of IAS 39 (Text with EEA relevance) – OJ L 363, 9.12.200401.01.2005Adoption of:
IAS
39 with carve-out

Amendments to:
IFRS
1
IAS 12, 18, 19, 30, 36, 37
SIC 27


IFRS 1 – First-time adoption of International Financial Reporting Standard (19.06.2003)

RegulationApplicable fromConcerns
Commission Regulation (EC) No 707/2004 of 6 April 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council – OJ L 111, 17.4.200407.05.2004Adoption of:
IFRS
1

Withdraws:
SIC
8

  • EFRAG advice pdf Choose translations of the previous link 

IAS & SIC

RegulationApplicable fromConcerns
Commission Regulation (EC) No1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) – OJ L 261, 13.10.200316.10.2003Adoption of:
IAS 1, 2, 7, 8, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 26, 27, 28, 29, 30, 31, 33, 34, 35, 36, 37, 38, 40, 41
SIC 1, 2, 3, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 18, 19, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 32, 33
  • EFRAG advice (IAS 19) pdf Choose translations of the previous link 
  • EFRAG: Endorsement of existing International Accounting Standards and related interpretations pdf Choose translations of the previous link 

In adoption process