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New version applies from 09/01/2024 — introduced by Commission Regulation (EU) 2023/2579, Commission Regulation (EU) 2023/2822, Commission Regulation (EU) 2024/1317.
1 provision changes.
Later versions: 01/01/2025, 21/07/2025, 30/07/2025, 08/03/2026.
Commission Regulation (EU) 2023/1803
16/10/2023 → 10/11/2023: 0 inserted · 0 removed · 3 amended · 0 moved · 1 renamed · 20 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- amended Preamble
Recitals
Recitals · 16 unchanged
Recital 1 · Recital 2 · Recital 3 · Recital 4 · Recital 5 · Recital 6 · Recital 7 · Recital 8 · Recital 9 · Recital 10 · Recital 11 · Recital 12 · Recital 13 · Recital 14 · Recital 15 · Recital 16
Outside any heading
- amended Article 2
Annexes
- amendedrenamed Annex 1 - INTERNATIONAL ACCOUNTING STANDARDS was “Annex 1”