The Commission Regulation (EC) No 1136/2009 of 25 November 2009, published in the Official Journal of the European Union L 311 on 26 November 2009, adopts the restructured IFRS 1.
The restructured IFRS 1 replaces the existing IFRS 1 in order to make IFRS 1 easier to use and amend in the future. The restructured IFRS 1 also removes from the standard some outdated transition guidance and contains some minor wording changes. The current requirements do not change.
Please find the Regulation herewith attached.