Commission Regulation (EU) No 149/2011 of 18 February 2011

The Commission Regulation (EU) No 149/2011 of 18 February 2011, published in the Official Journal of the European Union L 46 on 19 February 2011, adopts Improvements to IFRSs.

The majority of the amendments are clarifications or corrections of existing International Financial Reporting Standards (IFRS) or amendments consequential to changes previously made to IFRSs.