Commission Regulation (EU) No 243/2010 of 23 March 2010

The Commission Regulation (EU) No 243/2010 of 23 March 2010, published in the Official Journal of the European Union L 77 on 24 March 2010, adopts Improvements to International Financial Reporting Standards (IFRSs), issued in April 2009, amending certain international accounting standards (IAS 1, IAS 7, IAS 17, IAS 36, IAS 38, IAS 39, IFRS 2, IFRS 5, IFRS 8, IFRIC 9 and IFRIC 16);
The Regulation shall be applied, at the latest, as from the commencement date of its first financial year starting after 31 December 2009.