Commission Regulation (EU) 2019/2075 Article 1

Article 1

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

((a))

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

((b))

IAS 8 Accounting policies, changes in accounting estimates and errors is amended as set out in the Annex to this Regulation;

((c))

IAS 34 Interim financial reporting is amended as set out in the Annex to this Regulation;

((d))

IAS 37 Provisions, contingent liabilities and contingent assets is amended as set out in the Annex to this Regulation;

((e))

IAS 38 Intangible assets is amended as set out in the Annex to this Regulation;

((f))

International Financial Reporting Standard (IFRS) 2 Share-based payment is amended as set out in the Annex to this Regulation;

((g))

IFRS 3 Business Combinations is amended as set out in the Annex to this Regulation;

((h))

IFRS 6 Exploration for and evaluation of mineral resources is amended as set out in the Annex to this Regulation;

((i))

Interpretation 12 of the International Financial Reporting Interpretations Committee (IFRIC 12) Service Concession Arrangements is amended as set out in the Annex to this Regulation;

((j))

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments is amended as set out in the Annex to this Regulation;

((k))

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine is amended as set out in the Annex to this Regulation;

((l))

IFRIC 22 Foreign Currency Transactions and Advance Consideration is amended as set out in the Annex to this Regulation;

((m))

Interpretation 32 of the Standing Interpretations Committee (SIC-32) Intangible assets — websitecosts is amended as set out in the Annex to this Regulation.