26. March 2018

EU published Amendments to IFRS 9

The European Union has published the Commission Regulation (EC) No 2018/498 of 22 March 2018 amending Regulation (EC) No 1226/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council in the Official Journal on 26 March 2018.

This regulation incorporates the amendments to the following Standard: Amendments to IFRS 9  Financial Instruments – Prepayment Features with Negative Compensation