Commission Regulation (EC) No 1260/2008 of 10 December 2008

The Commission Regulation (EC) No 1260/2008 of 10 December 2008, published in the Official Journal of the European Union L338 on 17 December 2008, adopts a revised IAS 23 Borrowing costs.
The IAS 23 shall be applied, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.