Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 12

In the Annex to Regulation (EU) 2023/1803, International Accounting Standard 12 Income Taxes is amended as set out in the Annex to this Regulation.

Each company shall apply: (a) paragraphs 4A and 88A of the Annex to this Regulation immediately upon the issue of these amendments and retrospectively in accordance with IAS 8; and (b) paragraphs 88B-88D of the Annex to this Regulation for annual reporting periods beginning on or after 1 January 2023. A company is not required to disclose the information required by these paragraphs for any interim period ending on or before 31 December 2023.

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.