Commission Regulation (EU) 2023/2822 of 19 December 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 1

CELEX: 32023R2822
Document type: REG
Sector: Legislation
Date of document: 2023-12-19
In force since: 2024-01-01
Status: In force
ELI: http://data.europa.eu/eli/reg/2023/2822/oj

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Article 1

In the Annex to Regulation (EU) 2023/1803, International Accounting Standard 1 – Presentation of Financial Statements is amended as set out in the Annex to this Regulation.

Article 2

Each company shall apply the amendments referred to in Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2024.

Article 3

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

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