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Commission Regulation (EU) No 1361/2014 of 18 December 2014

The Commission Regulation (EU) No 1361/2014 of 18 December 2014, published in the Official Journal of the European Union L 365 on 19 December 2014, adopts the Annual Improvements to International Reporting Standards 2011-2013 Cycle.

The objective of the annual improvements is to address non-urgent, but necessary issues discussed by the IASB during the project cycle that began in 2011 on areas of inconsistency in IFRSs or where clarification of wording is required. Amendments to IFRS 3 and 13 are clarifications or corrections to the respective standards. Amendments to IAS 40 involve changes to the existing requirements or additional guidance on the implementation of those requirements.

Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after the first day of the month following the date of entry into force of this Regulation.

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