Commission Regulation (EC) No 108/2006 of 11 January 2006

The Commission Regulation (EC) No 108/2006 of 11 January 2006, published in the Official Journal of the European Union L24 on 27 January 2006 adopts:
- Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and the Basis for Conclusions of IFRS 6 Exploration for and evaluation of mineral resources;
- IFRS 7 Financial instruments: Disclosure;
- Amendment to IAS 1 Presentation of Financial Statements — Capital Disclosures;
- Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts — Financial Guarantee Contracts;
- IFRIC Interpretation 6 Liabilities arising from Participating in a Specific, Market — Waste Electrical and Electronic Equipment.