l’IFRS 1, l’IFRS 2, l’IFRS 5, l’IFRS 7, lo IAS 7, lo IAS 12, lo IAS 18, lo IAS 21, lo IAS 24, lo IAS 32, lo IAS 33, lo IAS 36, lo IAS 38, lo IAS 39, l’IFRIC 5, l’IFRIC 9 e l’IFRIC 16 sono modificati e lo IAS 31 e la SIC 13 sono sostituiti conformemente all’IFRS 11, il cui testo figura nell’allegato al presente regolamento;
IFRS 1, IFRS 2, IFRS 5, IFRS 7, IAS 7, IAS 12, IAS 18, IAS 21, IAS 24, IAS 32, IAS 33, IAS 36, IAS 38, IAS 39, IFRIC 5, IFRIC 9, and IFRIC 16 are amended, and IAS 31 and SIC-13 are replaced in accordance with IFRS 11 as set out in the Annex to this Regulation;