2024/2720(RPS)ECON

Regulation Amending IFRS Adoption Rules on International Accounting Standard 21

Commission Regulation amending Regulation (EU) 2023/1803 as regards International Accounting Standard 21 (Text with EEA relevance)

Last activity: 16 Jul 2024

1 entry · record as of 12 Oct 2026

Where it stands

Latest: Referred to committee, 16 Jul 2024.

16 Jul 2024
- Referred to committee

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The Commission proposes amending Regulation (EU) 2023/1803 to update the EU's adoption of International Accounting Standard 21, which governs foreign currency translation in financial statements. The change would affect companies preparing IFRS accounts under EU rules. The file is at Commission proposal stage; no act text or dates are available yet.

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