Kommisjonsforordning (EU) 2024/2862 av 12. november 2024 om endring av forordning (EU) 2023/1803 med hensyn til internasjonal standard for finansiell rapportering (IFRS) nr. 21
Internasjonale regnskapsstandarder: endringer til IFRS 21
Commission Regulation (EU) 2024/2862 of 12 November 2024 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 21
Kommisjonsforordning publisert i EU-tidende 13.11.2024
Tidligere
- Utkast til kommisjonsforordning sendt til Europaparlamentet og Rådet for klarering og publisert i EUs komitologiregister 11.7.2024
Nærmere omtale
BAKGRUNN (fra kommisjonsforordningen)
1. By Commission Regulation (EU) 2023/1803 certain international accounting standards and interpretations that were in existence on 8 September 2022 were adopted.
2. On 15 August 2023, the International Accounting Standards Board issued certain amendments to International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (‘IAS 21’). The amendments specify when a currency is exchangeable into another currency and, when it is not, how a company determines the exchange rate to apply, and the disclosures a company is to provide when a currency is not exchangeable.
3. By way of consequence of the amendments to IAS 21, International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards (‘IFRS 1’) was also amended in order to ensure consistency between those standards.
4. Following a consultation with the European financial reporting advisory group EFRAG, the Commission concludes that the amendments to IAS 21 meet the conditions for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
5. Regulation (EU) 2023/1803 should therefore be amended accordingly.
6. The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,