On 27 November 2008, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 39 and International Financial Reporting Standard 7 (Reclassification of Financial Assets — Effective Date and Transition). The amendments to IAS 39 and IFRS 7 clarify the effective date and transition measures of the amendments to those standards issued by the IASB on 13 October 2008.
On 9 September 2009 Commission Regulation (EC) No 824/2009 was passed amending Regulation (EC) No 1126/2008 to adopt these amendments in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council.
Click here for the text of Commission Regulation (EC) No 824/2009.