Commission Regulation (EU) No 550/2010 of 23 June 2010

The Commission Regulation (EU) No 550/2010 of 23 June 2010, published in the Official Jounal of the European Union L 157 on 24 June 2010, amends IFRS 1 Additional Exemptions for First-time Adopters.

The amendments to IFRS 1 shall be applied, at the latest, as from the commencement date of the first financial year starting after 31 December 2009.