Commission Regulation (EU) No 301/2013 Article 1

Article 1

›

The Annex to Regulation (EC) No 1126/2008 is amended as follows:

((1))

International Financial Reporting Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards is amended as set out in the Annex to this Regulation;

((2))

International Accounting Standard (IAS) 1 Presentation of Financial Statements is amended as set out in the Annex to this Regulation;

((3))

IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 34 Interim Financial Reporting are amended in accordance with IAS 1 as set out in the Annex to this Regulation;

((4))

IAS 16 Property, Plant and Equipment is amended as set out in the Annex to this Regulation;

((5))

IAS 32 Financial Instruments: Presentation is amended as set out in the Annex to this Regulation;

((6))

International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments is amended in accordance with IAS 32 as set out in the Annex to this Regulation;

((7))

IAS 34 Interim Financial Reporting is amended as set out in the Annex to this Regulation.