Commission Regulation (EC) No 1165/2009 of 27 November 2009

The Commission Regulation (EC) No 1165/2009 of 27 November 2009, published in the Official Journal of the European Union L314 on 1 December 2009, amends IFRS 4 Insurance Contracts and IFRS 7 Financial Instruments: Disclosures. The amendments to IFRS 4 and IFRS 7 aim at requiring enhanced disclosures about fair value measurements and liquidity risk associated with financial instruments;