Open on EUR-Lex ↗

Article 1

Article 1

In the Annex to Regulation (EU) 2023/1803, the following is amended in accordance with the Annex to this Regulation:

((a))

International Financial Reporting Standard (‘IFRS’) 1 First-time Adoption of International Financial Reporting Standards;

((b))

IFRS 7 Financial Instruments: Disclosures;

((c))

IFRS 9 Financial Instruments;

((d))

IFRS 10 Consolidated Financial Statements;

((e))

International Accounting Standard (‘IAS’) 7 Statement of Cash Flows.

Official text · the act as published Open full page ↗
7 queries · page built in 7 msInventory f82bbfa3