Commission Regulation (EU) 2024/1317 of 15 May 2024 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 7 and International Financial Reporting Standard 7

CELEX: 32024R1317
Document type: REG
Sector: Legislation
Date of document: 2024-05-15
In force since: 2024-01-01
Status: In force
ELI: http://data.europa.eu/eli/reg/2024/1317/oj

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Article 1

In the Annex to Regulation (EU) 2023/1803, International Accounting Standard 7 Statement of Cash Flows and International Financial Reporting Standard 7 Financial Instruments: Disclosures are 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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