22. April 2020
The European Union has published the Commission Regulation (EC) No 2020/551 of 21 April 2020 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 22 April 2020.
With this Regulation Amendments to IFRS 3 Definition of a Business are adopted.