Commission Regulation (EC) No 1164/2009 of 27 November 2009

The Commission Regulation (EC) No 1164/2009 of 27 November 2009,  published in the Official Journal of the European Union L314 on 1 December 2009, adopts IFRIC Interpretation 18 Transfers of Assets from Customers. The adoption of IFRIC 18 implies, by way of consequence, amendments to IFRS 1.