Commission Regulation (EC) No 495/2009 of 3 June 2009

The Commission Regulation (EC) No 495/2009 of 3 June 2009, published in the Official Journal of the European Union L149 on 12 June 2009, adopts IFRS 3 (Revised) Business Combinations.
The adoption of the revised IFRS 3 implies, by way of consequence, amendments to IFRS 1, IFRS 2, IFRS 7, IAS 12, IAS 16, IAS 28, IAS 32, IAS 33, IAS 34, IAS 36, IAS 37, IAS 38, IAS 39 and IFRIC 9 in order to ensure consistency between international accounting standards.
It shall be applied, at the latest, as from the commencement date of its first financial year starting after 30 June 2009.