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Commission Regulation (EC) No 2236/2004 of 29 December 2004

The Commission Regulation (EC) No 2236/2004 of 29 December 2004, published in the Official Journal of the European Union L392 on 31 December 2004, adopts:
- IFRS 3 Business combinations;
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IFRS 4 Insurance contracts;
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IFRS 5 Non-current assets held for sale and discontinued operations;
- revised IAS 36 Impairment of assets;
- revised IAS 38 Intangibles Assets.

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