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Commission Regulation (EU) No 2015/28 of 17 December 2014

The Commission Regulation (EU) No 2015/28 of 17 December 2014, published in the Official Journal of the European Union L 5 on 9 January 2015, adopts the Annual Improvements to International Reporting Standards 2010-2012 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 8 and to IAS 16, 24 and 38 are clarifications or corrections to the respective standards. Amendments to IFRS 2 and IFRS 3, 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 1 February 2015.

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