The Commission Regulation (EC) No 824/2009 of 9 September 2009, published in the Official Journal of the European Union L239 on 10 September 2009, amends the  IAS 39 and the IFRS 7  Reclassification of Financial Assets — Effective Date and Transition.
The amendments to IAS 39 and IFRS 7 clarify the effective date and transition measures of the amendments to those standards issued by the IASB on 13 October 2008.