Events listed in Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
Commission Regulation (EU) 2023/1803 adopting certain international accounting ...
ID 26556
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 ...
Commission Regulation (EU) 2023/2822 as regards International Accounting Standard 1
ID 26401
Commission Regulation (EU) 2023/2822 with respect to the applicability of international accounting standards has been published in the Official Journal (OJ) of the EU. The regulation modifies Commission Regulation (EU) 2023/1803 which sets out the international accounting standards to be applied by public companies in accordance with Regulation (EC) No 1606/2002 by revising the International Accounting Standard 1 (IAS 1) which provides standards for ...
Commission Regulation (EU) 2023/2579 of 20 November 2023 amending Regulation (EU) ...
ID 25885
Commission Regulation (EU) 2023/2579 with respect to the applicability of international accounting standards has been published in the Official Journal (OJ) of the EU. The regulation modifies Commission Regulation (EU) 2023/1803 which sets out the international accounting standards to be applied by public companies in accordance with Regulation (EC) No 1606/2002 by revising the International Financial Reporting Standard 16 Leases (IFRS 16) which provides ...
Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) ...
ID 25720
New Commission Regulation (EU) 2023/2468 relating to the application of International Accounting Standard 12 (IAS 12) was published in the Official Journal (EU) of the EU. The Regulation modifies Commission Regulation (EU) 2023/1803 which itself (re)established international accounting standards for public companies in accordance with Regulation (EC) No 1606/2002. **The purpose of the modifications is to account for recently introduced amendments to IAS 12 ...
Corrigendum to Commission Regulation (EU) 2023/1803 of 13 September 2023 adopting ...
ID 25109
A corrigendum to Commission Regulation (EU) 2023/1803 as regards the adoption and application of international accounting standards in the EU was published by the Commission on EUR-Lex on September 28, 2023. The corrigendum simply corrects the wrong „made date“ of Council Regulation (EU) 2023/1803 which actually was September 13 rather than August 13, 2023. Therefore, the corrigendum corrects the title of the regulation and ...
Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain ...
ID 25073
On September 26, 2023, new 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 modifies and subsequently repeals and replaces Regulation (EC) No 1126/2008 which sets out the international accounting standards to be applied by public companies in accordance with Regulation (EC) No 1606/2002. ...
Commission Regulation (EU) 2023/1803 of 13 September 2023 adopting certain ...
ID 25071
Following an initial publication on September 26, 2023 (EventID 23052) and a subsequent correction made via this corrigendum on September 28, 2023 (EventID 23108), the new Commission Regulation (EU) 2023/1803 as regards the adoption and application of international accounting standards in the EU was republished in the Official Journal (OJ) of the EU. As mentioned before, **the regulation modifies and subsequently repeals and replaces ...
Commission Regulation (EC) No 1126/2008 adopting certain international accounting ...
ID 21341
A new consolidated version of Commission Regulation (EC) No 1126/2008 as regards the adoption and application of international accounting standards in the EU was published in the Official Journal (OJ) of the EU. This latest version includes ALL the amendments made to the Regulation during the year 2022, including the following: 1. The amendments made by Commission Regulation (EU) 2022/357 which adopted revisions to ...