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Dokument 32023R1803
International financial reporting standards (IFRS) adopted by the European Union
- Date of last review:
- 15/12/2023
- Initial creation date:
- 16/04/2024
- Summary code:
-
- 14.09.07.00 Company reporting and auditing
- EUROVOC descriptor:
- Directory code:
-
- 13.40.00.00 Industrial policy and internal market / Internal market: policy relating to undertakings
- 17.10.00.00 Law relating to undertakings / Company law
- Summarised document(s):
- Responsible entity(ies):
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
International financial reporting standards (IFRS) adopted by the European Union
SUMMARY OF:
WHAT IS THE AIM OF THE REGULATION?
It lays down all the international accounting standards and related interpretations issued by the International Accounting Standards Board that the European Commission had adopted by .
KEY POINTS
Publicly traded companies in the EU have to prepare their consolidated accounts each financial year on the basis of international accounting standards (Article 4 of Regulation (EC) No 1606/2002) (see summary).
The regulation:
- consolidates in its Annex the 60 international accounting standards and related interpretations that the EU had adopted until ;
- repeals Regulation (EC) No 1126/2008, with effect from .
FROM WHEN DOES THE REGULATION APPLY?
It has applied since .
BACKGROUND
For further information, see:
- Financial reporting (European Commission).
MAIN DOCUMENT
Commission Regulation (EU) 2023/1803 of adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 237, , pp. 1–992).
Successive amendments to Regulation (EU) 2023/1803 have been incorporated into the original text. This consolidated version is of documentary value only.
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