Commission Regulation (EC) No 211/2005 of 4 February 2005

The Commission Regulation (EC) No 211/2005 of 4 February 2005, published in the Official Journal of the European Union L41 on 11 February 2005, adopts IFRS 2 Share-based Payment.
The adoption of IFRS 2 implies, by way of consequence, amendments to IFRS 1, IAS 12, IAS 16, IAS 19, IAS 32, IAS 33, IAS 38 and IAS 39 in order to ensure consistency between international accounting standards.