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Verordnung (EU) 2023/1803 der Kommission vom 13. August 2023 zur Übernahme bestimmter internationaler Rechnungslegungsstandards gemäß der Verordnung (EG) Nr. 1606/2002 des Europäischen Parlaments und des Rates (Text von Bedeutung für den EWR)
Initiative summary:
The Repeal and Replacement of Commission Regulation 1126/2008 (IFRS Regulation) with its consolidated version will facilitate its application and consultation, given the considerable number of amendments adopted from 2008 onwards. It will also allow to correct the linguistic errors encountered in the EU translations of the IFRS Regulation. The repeal and replacement of the IFRS Regulation does not have an impact on the application of Regulation (EC) 1606/2002 (IAS Regulation).