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Document 32023R1803
Repeal and Replacement of the IFRS Regulation
2023 m. rugpjūčio 13 d. Komisijos reglamentas (ES) 2023/1803, kuriuo pagal Europos Parlamento ir Tarybos reglamentą (EB) Nr. 1606/2002 priimami tam tikri tarptautiniai apskaitos standartai (Tekstas svarbus EEE)
- 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:
- tarptautiniai apskaitos standartai; finansų teisės aktai; finansinė apskaita; draudimo sutartis
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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