COMMISSION REGULATION (EU) 2023/2822
of 19 December 2023
amending Regulation (EU) 2023/1803 as regards International Accounting Standard 1
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards 1, and in particular Article 3(1) thereof,
Whereas:
HAS ADOPTED THIS REGULATION: