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European Union formally adopts annual improvements 2012-2014

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16 Dec 2015

The European Union has published a Commission Regulation endorsing the September 2014 amendments resulting from the 2012-2014 cycle of annual improvements.

Commission Regulation (EC) No 2015/2343 of 15 December 2015 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 published in the Official Journal on 16 December 2015 adopts Annual Improvements 2012–2014 Cycle issued by the IASB in September 2014. The amendments concern IFRS 5, IFRS 7, IFRS 1 (consequential amendments), IAS 19, and IAS 34. The EU effective date is the same as the IASB's effective date (annual periods beginning on or after 1 January 2016 with earlier appication permitted).

EFRAG has updated its endorsement status report to reflect that the European Union has adopted these amenments.

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