Kommisjonsforordning (EU) 2023/2579 av 20. november 2023 om endring av forordning (EU) 2023/1803 med hensyn til internasjonal standard for finansiell rapportering (IFRS) nr. 16
Internasjonale regnskapsstandarder: endringer til IFRS 16
Commission Regulation (EU) 2023/2579 of 20 November 2023 amending Commission Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 16
Kommisjonsforordning publisert i EU-tidende 21.11.2023
Tidligere
- Utkast til kommisjonsforordning godkjent av komite (representanter for medlemslandene) og publisert i EUs komitologiregister 11.7.2023
Nærmere omtale
BAKGRUNN (fra kommisjonsforordningen)
(1) By Commission Regulation (EU) 2023/1803 (2) certain international accounting standards and interpretations that were in existence at 8 September 2022 were adopted.
(2)On 22 September 2022, the International Accounting Standards Board issued amendments to International Financial Reporting Standard 16 Leases (‘IFRS 16’), which lays down how a company should recognise, measure, present and disclose leases. The amendments to IFRS 16 specify how the seller-lessee subsequently measures sale and leaseback transactions.
(3) Following the consultation with the European financial reporting advisory group EFRAG, the Commission concludes that the amendments to IFRS 16 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
(4) Regulation (EU) 2023/1803 should therefore be amended accordingly.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,