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Commission Regulation (EC) No 1751/2005 of 25 October 2005

The Commission Regulation (EC) No 1751/2005 of 25 October 2005, published in the Official Journal of the European Union L282 on 26 October 2005,  adopts an amendment to IAS 39 Financial Instruments: Recognition and Measurement — Transition and Initial Recognition of Financial Assets and Financial Liabilities and an amendmento to SIC 12 Scope of SIC 12: Consolidation — Special Purpose Entities.

The adoption of the amendments to IAS 39 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards in order to ensure consistency between international accounting standards.

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