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Commission Regulation (EU) No 2018/519 of 28 March 2018

The Commission Regulation (EU) No 2018/519 of 28 March 2018, published in the Official Journal of the European Union L 87 on 3 April 2018, adopts Interpretation IFRIC 22 Foreign Currency Transactions and Advance Consideration. The Interpretation clarifies the accounting for transactions that include the receipt or payment of advance consideration in a foreign currency.

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 2018.

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