EU adopts amendments to IAS 39, IFRS 1, and SIC 12

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29 Oct 2005

The European Union has approved (PDF 55k) amending the accounting regulation to formally adopt, for use in Europe starting 1 January 2005, recent IASB Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, Amendments to IAS 39 Financial Instruments: Recognition and Measurement - Transition and Initial Recognition of Financial Assets and Financial Liabilities, and Amendments to SIC 12 Consolidation - Special purpose entities. .

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