Commission Regulation (EC) No 53/2009 of 21 January 2009

The Commission Regulation (EC) No 53/2009 of 21 January 2009, published in the Official Journal of the European Union L17 on 22 January 2009, amends the IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: ‘Puttable Financial Instruments and Obligations Arising on Liquidation’.
The amendments shall be applied, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.