IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 3 Business Combinations, IFRS 7 Financial Instruments: Disclosures, IAS 7 Statement of Cash Flows, IAS 12 Income Taxes, IAS 24 Related Party Disclosures, IAS 32 Financial Instruments: Presentation, IAS 34 Interim Financial Reporting and IAS 39 Financial Instruments: Recognition and Measurement are amended in accordance with the amendments to IFRS 10 as set out in the Annex to this Regulation.
IFRS 1 Rahvusvaheliste finantsaruandlusstandardite esmakordne kasutuselevõtt, IFRS 3 Äriühendused, IFRS 7 Finantsinstrumendid: avalikustatav teave, IAS 7 Rahavoogude aruanded, IAS 12 Tulumaks, IAS 24 Seotud osapooli käsitleva teabe avalikustamine, IAS 32 Finantsinstrumendid: esitamine, IAS 34 Vahefinantsaruandlus ja IAS 39 Finantsinstrumendid: kajastamine ja mõõtmine muudetakse kooskõlas IFRS 10 muudatustega vastavalt käesoleva määruse lisale.