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Komisjoni määrus (EL) 2023/1803, 13. august 2023, millega võetakse vastu teatavad rahvusvahelised raamatupidamisstandardid kooskõlas Euroopa Parlamendi ja nõukogu määrusega (EÜ) nr 1606/2002 (EMPs kohaldatav tekst)
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).