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Commission Regulation (EU) No 2019/412 adopts “Annual Improvements to International Financial Reporting Standards 2015-2017 Cycle”

The Commission Regulation (EU) No 2019/412 of 14 March 2019, published in the Official Journal of the European Union L 73 on 15 March 2019, adopts “Annual Improvements to International Financial Reporting Standards 2015-2017 Cycle” that amends IAS 12 Income Taxes, IAS 23 Borrowing Costs, IFRS 3 Business Combinations and IFRS 11 Joint Arrangements.

Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2019.

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