(Utkast) Kommisjonsforordning (EU) …/… om endring av forordning (EU) 2023/1803 med hensyn til internasjonal standard for finansiell rapportering (IFRS) nr. 1, 7, 9 og 10 og internasjonal regnskapsstandard (IAS) nr. 7
Internasjonale regnskapsstandarder: endringer til IFRS 1, 7, 9 og 10 og IAS 7
(Draft) Commission Regulation (EU) …/… amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standards 1, 7, 9 and 10, and International Accounting Standard 7
Utkast til kommisjonsforordning sendt til Europaparlamentet og Rådet for klarering og publisert i EUs komitologiregister 18.3.2025
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 18 July 2024, the International Accounting Standards Board (‘IASB’) issued the Annual Improvements to IFRS Accounting Standards – Volume 11 in the framework of its regular improvement process. The annual improvements aim at streamlining and clarifying existing standards. The objective of the annual improvements is to address non-urgent but necessary issues discussed by the IASB during the project cycle on areas of inconsistency in IFRS Accounting Standards, or where clarification of wording is required.
(3) The annual improvements contain small amendments to International Financial Reporting Standard (’IFRS’) 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instruments and IFRS 10 Consolidated Financial Statements and International Accounting Standard (‘IAS’) 7 Statement of Cash Flows.
(4) Following a consultation with the European financial reporting advisory group EFRAG, the Commission concludes that the amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7 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,