Commission Regulation (EU) No 407/2013 of 23 April 2013 correcting the Spanish and the Swedish versions of Regulation (EU) No 475/2012 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 as regards International Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19  Text with EEA relevance

3.5.2013 EN Official Journal of the European Union L 121/44
COMMISSION REGULATION (EU) No 407/2013
of 23 April 2013
correcting the Spanish and the Swedish versions of Regulation (EU) No 475/2012 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 as regards International Accounting Standard (IAS) 1 and International Accounting Standard (IAS) 19
(Text with EEA relevance)
THE EUROPEAN COMMISSION
,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1) and in particular Article 3(1) thereof,
Whereas:
(1) Errors appear in the Spanish and in the Swedish language versions of Commission Regulation (EU) No 475/2012 (2), more precisely in Article 2 thereof as regards the application date of the amendments made by that Regulation to Commission Regulation (EC) No 1126/2008 (3).
(2) The Swedish language version of that Regulation also contains some misprints.
(3) Regulation (EU) No 475/2012 should therefore be corrected accordingly.
(4) As companies are required to apply the amendments made by points 1 and 2 of Article 1 of Regulation (EU) No 475/2012, at the latest, as from the commencement date of their first financial year starting on or after 1 July 2012, this Regulation should apply retroactively from 1 July 2012.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,