Commission Regulation (EU) No 574/2010 of 30 June 2010

The Commission Regulation (EU) No 574/2010 of 30 June 2010, published in the Official Journal of the European Union L 166 on 1 July 2010, amends IFRS 1 Limited Exemption from Comparative IFRS 7 Disclosures for First-time adopters. The adoption of the amendment to IFRS 1 implies, by way of consequence, amendments to IFRS 7 .

The amendments to IFRS 1 and IFRS 7 shall be applied, at the latest, as from the commencement date of the first financial year starting after 30 June 2010.