COMMISSION REGULATION (EU) 2024/2862
of 12 November 2024
amending Regulation (EU) 2023/1803 as regards International Accounting Standard 21
(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: