Commission Regulation (EU) No 632/2010 of 19 July 2010

The Commission Regulation (EU) No 632/2010 of 19 July 2010, published in the Official Journal of the European Union L186 on 20 July 2010, adopts the new version of IAS 24 Related Party Disclosures. The adoption of the revised IAS 24 implies, by way of consequence, amendments to IFRS 8.
The Regulation shall be applied, at the latest, as from the commencement date of the first financial year starting after 31 December 2010.