A new consolidated version of Commission Regulation (EU) 2023/1803 as regards the adoption and application of international accounting standards in the EU was published in the Official Journal (OJ) of the EU.
The Regulation includes the most recent amendments made by Commission Regulation (EU) 2023/2468 which implemented provisions to provide for „a temporary exception from accounting for deferred taxes (IAS 12) arising from the implementation of the OECD’s Pillar Two model rules“ as determined by the International Accounting Standards Board. Please see EventID 23708 in this context for more detailed, comprehensive information on the modification.
Other Features
accounting
companies
disclosure
IFRS
issuer
reporting
taxes
Date Published: 2023-12-22
Date Taking Effect: 2023-11-10
Regulatory Framework: Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
Regulatory Type: information
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