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Commission Regulation (EC) No 494/2009 of 3 June 2009

The Commission Regulation (EC) No 494/2009 of 3 June 2009, published in the Official Journal of the European Union L149 on 12 June 2009, amends the IAS 27 Consolidated and Separate Financial Statements.
The adoption of the amendments to IAS 27 implies, by way of consequence, amendments to IFRS 1, IFRS 4, IFRS 5, IAS 1, IAS 7, IAS 14, IAS 21, IAS 28, IAS 31, IAS 32, IAS 33, IAS 39 and SIC 7 in order to ensure consistency between international accounting standards.
The amendments shall be applied, at the latest, as from the commencement date of its first financial year starting after 30 June 2009.

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