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Commission Regulation (EU) No 2016/1703 of 22 September 2016

The Commission Regulation (EU) No 2016/1703 of 22 September 2016, published in the Official Journal of the European Union L 257 on 23 September 2016, adopts amendments to IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities and IAS 28 Investments in Associates and Joint Ventures entitled Investment Entities: Applying the Consolidation Exception. The amendments aim to clarify the requirements when accounting for investment entities and provide relief in particular circumstances.

Each company shall apply the standard, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.

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