The European Commission has endorsed the following standards, amendments and interpretation:
•IFRS 10 Consolidated Financial Statements
•IFRS 11 Joint Arrangements
•IFRS 12 Disclosures of Interests in Other Entities
•IFRS 13 Fair Value Measurement
•IAS 27 Separate Financial Statements (amended 2011)
•IAS 28 Investments in Associates and Joint Ventures (amended 2011)
•Amendments to IFRS 7 Financial Instruments: Disclosures – Offsetting Financial Assets and Financial Liabilities
•Amendments to IAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities
•Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards – Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters
•Amendments to IAS 12 Income Taxes – Deferred tax: Recovery of Underlying Assets
•IFRIC Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine
- Commission Regulation (EU) No 1254/2012 of 11 December 2012
- Commission Regulation (EU) No 1255/2012 of 11 December 2012
- a href=’http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:360:0145:0152:EN:PDF’>Commission Regulation (EU) No 1256/2012 of 13 December 2012