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Recital 1

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(1)By Commission Regulation (EU) 2023/1803 ² certain international accounting standards and interpretations that were in existence on 8 September 2022 were adopted.

2 Commission Regulation (EU) 2023/1803 of 13 September 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council ( OJ L 237, 26.9.2023, p. 1 , ELI: http://data.europa.eu/eli/reg/2023/1803/oj ). ↩

Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗