EU published Annual Improvements to IFRS – Cycle 2010-2012 and amendments to IAS 19

The European Union has published the Commission Regulations (EC) No 215/28 and No 2015/29 of 17 December 2014 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 17 December 2014.
With this Regulations amendments to IFRS 2 Share-based payment, to IFRS 3 Business Combinations, to IFRS 8 Operating Segments, to IAS 16 Property, plant and equipment, IAS 24 Related party disclosures, to IAS 38 Intangible assets, to IAS 37 Provisions, contingent liabilities and contingent assets, IAS 39 Financial instrument: recognition and measurement, to IAS 19 Employee benefits are adopted.