Category: International Activity
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In this section
Commission Regulation (EU) No 2024/1317 of 15 May 2024
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.
Commission Regulation (EU) No 2023/2772 of 31 July 2023
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.