16. December 2020
The European Union has published the Commission Regulation (EC) No 2020/2097 of 15 December 2020 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 16 December 2020.
With this Regulation Amendments to IFRS 4 Extension of the Temporary Exemption from Applying IFRS 9 are adopted.