This section contains the European regulations adopting international accounting standards.
The Commission Regulation (EU) No 2025/1266 of 30 June 2025, published in the Official Journal of the European Union L series on 1 July 2025, adopts “Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7″.
The Commission Regulation (EU) No 2025/1047 of 27 May 2025, published in the Official Journal of the European Union L series on 28 May 2025, adopts “Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7″.
The Commission Regulation (EU) No 2024/2862 of 12 November 2024, published in the Official Journal of the European Union L series on 13 November 2024, adopts “Lack of Exchangeability—Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates″.
The Commission Regulation (EU) No 2024/1317 of 15 May 2024, published in the Official Journal of the European Union L series on 16 May 2024, adopts “Supplier Finance Arrangement”, that amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.
The Commission Regulation (EU) No 2023/2772 of 31 July 2023, published in the Official Journal of the European Union L series on 22 December 2023, adopts sustainability reporting standards (ESRS) The Regulation shall apply from 1 January 2024 for financial years beginning on or after 1 January 2024.
The Commission Regulation (EU) No 2023/2822 of 19 December 2023, published in the Official Journal of the European Union L series on 20 December 2023, adopts amendments to IAS 1 Presentation of Financial Statements.
The Commission Regulation (EU) No 2023/2579 of 20 November 2023, published in the Official Journal of the European Union L series on 21 November 2023, adopts amendments to IFRS 16 Leases.
The Commission Regulation (EU) No 2023/2468 of 8 November 2023, published in the Official Journal of the European Union L series on 9 November 2023, adopts amendments to IAS 12 Income Taxes.
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.