Commission Regulation (EU) 2019/2075 of 29 November 2019

The Commission Regulation (EU) No 2019/2075 of 29 November 2019, published in the Official Journal of the European Union L 316 on 6 December 2019, adopts amendments to references in the conceptual framework in International Financial Reporting Standards. The objective of the amendments is to update existing references in several standards and interpretations to previous frameworks with references to the revised conceptual framework.

Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2020.