EU published Amendments to IFRS 1, IFRS 12 and IAS 28

The European Union has published the Commission Regulation (EC) No 2018/182 of 7 Februray 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 8 February 2018.

This regulation incorporates the amendments to the following standards.

• IFRS 1 First-time Adoption of IFRSs
• IFRS 12 Disclosure of Interests in Other Entities
• IAS 28 Investments in Associates and Joint Ventures