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Commission Regulation (EC) No 1910/2005 of 8 November 2005

The Commission Regulation (EC) No 1910/2005 of 8 November 2005, published in the Official Journal of the European Union L305 on 24 November 2005, adopts:
- IFRS 6 Exploration for and evaluation of mineral resources;
- Amendment to IAS 19 Employee benefits;
- IFRIC Interpretation 4 Determining whether an arrangement contains a lease;
- IFRIC Interpretation 5 Rights to interests arising from decommissioning, restoration and environmental funds.

The adoption of IFRS 6, IAS 19, IFRIC 4 and 5 implies, by way of consequence, amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IAS 1 Presentation of Financial Statements, IAS 16 Property, Plant and Equipment, IAS 24 Related Party Disclosures, IAS 38 Intangible Assets and IAS 39 Financial Instruments: Recognition and Measurement in order to ensure consistency between international accounting standards.

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