Home » Normativa » Comunitaria » Regolamenti

Commission Regulation (EU) No 2023/1803 of 13 August 2023

The Commission Regulation (EU) No 2023/1083 of 13 August 2023, published in the Official Journal of the European Union L 237, adopts certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council.

Commission Regulation (EC) No 1126/2008 has adopted international accounting standards and related interpretations issued or adopted by the IASB until 15 October 2008. That Regulation was amended in order to include the standards and the related interpretations issued or adopted by the IASB and adopted by the Commission until 8 September 2022 in accordance with Regulation (EC) No 1606/2002.

Regulation (EC) No 1126/2008 has been amended many times. In order to simplify Union legislation on international accounting standards, it is appropriate, for the sake of clarity and transparency, to replace that Regulation. Regulation (EC) No 1126/2008 should therefore be repealed.

Moreover, this Regulation adopts amendments to IFRS 17 Insurance Contracts. Notwithstanding the definition of group of insurance contracts set out in Appendix A of IFRS 17 in the Annex to this Regulation, Union companies should have the option to exempt intergenerationally mutualised and cash flow matched contracts from the annual cohort requirement of IFRS 17.


Copyright 2024 Fondazione Organismo Italiano Contabilità | via Poli, 29 | 00187 Roma | Tel. +39 06 6976681 | Fax +39 06 69766830 | C.F. 97269140584 | Privacy | Legal Notice