Commission Regulation (EC) No 69/2009 of 24 January 2009

The Commission Regulation (EC) No 69/2009 of 24 January 2009, published in the Official Journal of the European Union L21 on 24 January 2009, amends IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements: ‘Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate’.
The amendments shall be applied to IFRS 1 and IAS 27, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.

Regolamento (CE) 69/2009 della Commissione del 24 gennaio 2009, pubblicato in Gazzetta Ufficiale dell’Unione europea L 21 del 24 gennaio 2009, adotta le modifiche all’IFRS 1 e allo IAS 27 Costo delle partecipazioni in controllate, in entità a controllo congiunto e in società collegate.