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Commission Regulation (EU) 2020/551 of 21 Aprile 2020

The Commission Regulation (EU) No 2020/551 of 21 April 2020, published in the Official Journal of the European Union L 127 on 22 April 2020, adopts Definition of a Business (Amendments to IFRS 3) in order to address the concerns highlighted by the post-implementation review of IFRS 3 Business Combinations about the challenges to apply the definition in practice. The objective of the amendments is to clarify the definition of a business with a view to facilitating its practical implementation.

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 2020.

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