EU published IFRS 16 and further amendments

Subsequent adoptions have occurred by the European Union in the Official Journal of 9 November 2017 (L 291) amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council:

• Commission Regulation (EC) No 2017/1986 of 31 October 2017 – Adoption of IFRS 16 Leases
• Commission Regulation (EC) No 2017/1987 of 31 October 2017 – Adoption of Clarifications to IFRS 15 Revenue from Contracts with Customers
• Commission Regulation (EC) No 2017/1988 of 3 November 2017 – Adoption of Amendments to IFRS 4 Insurance Contracts – Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts
• Commission Regulation (EC) No 2017/1989 of 6 November 2017 – Adoption of Amendments to IAS 12 Income Taxes – Recognition of Deferred Tax Assets for Unrealised Losses
• Commission Regulation (EC) No 2017/1990 of November 2017 – Adoption of Amendments to IAS 7 Statement of Cash Flows – Disclosure Initiative