The Commission Regulation (EU) No 2025/1047 of 27 May 2025, published in the Official Journal of the European Union L series on 28 May 2025, adopts “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7″. These amendments respond to feedback from the 2022 Post-implementation Review of the IFRS 9 and clarify the requirements in areas where stakeholders have raised concerns, or where new issues have emerged since IFRS 9 was issued.
Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2026.