The Commission Regulation (EU) No 2015/2231 of 2 December 2015, published in the Official Journal of the European Union L 317 on 3 December 2015, adopts Amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets entitled Clarification of Acceptable Methods of Depreciation and Amortisation.

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 2016.