For comparability reasons, a common framework for recognition, measurement and presentation of, inter alia , value adjustments, goodwill, provisions, stocks of goods and fungible assets, and income and expenditure of exceptional size or incidence should be provided.
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New version applies from 21/12/2021 — introduced by Directive (EU) 2021/2101.
82 provisions change.
Later versions: 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 21 changes in this version: compare with the current text.