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Document 32023R1803
Repeal and Replacement of the IFRS Regulation
Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)
- 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).
- EuroVoc thesaurus:
- International Accounting Standards; financial legislation; financial accounting; insurance contract
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- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
- Committee:
- Accounting Regulatory Committee
- Planned adoption period:
- 01/07/2023 - 30/09/2023
- Check the status of this initiative on the Better Regulation Portal
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- Documents:
- C/2023/6067 final (Regulation)
- Leading service:
- Directorate-General for Financial Stability, Financial Services and Capital Markets Union
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- Documents:
- 32023R1803 (Regulation)
- Date of publication:
- 26/09/2023