Amendment to Regulation (EU) 2023/1803 regarding IAS 21- exchangeability

Topic area:
Status: 14.11.2024 |
Aktuell
Key words:
Amendment, IFRS
Initiative
Official name
Commission Regulation (EU) 2024/2862 of 12 November 2024 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 21
Type
Regulation
Level 1
Initiator
EU
Submitted
28.09.0023
Doc. code
2024/2862
Summary
Status
Status

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Current version
Final version
12.11.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Adoption of certain international accounting standards (binding, Main version, EU)
Level 2
–
Level 3 / Other
IAS 21 - The Effects of Changes in Foreign Exchange Rates (non-binding, INT)
Amendments to IAS 21 - Lack of Exchangeability (non-binding, Amendment, INT)
IFRS 1 - First-time Adoption of International Financial Reporting Standards (non-binding, INT)

Source: EU, 2024/2862, 2024