A new consolidated text of all International Financial Reporting Standards in force in the European Union (EU) has been published in the Official Journal.
The last consolidated text included international accounting standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB) until 15 October 2008. The new consolidated text now includes the standards and the related interpretations issued or adopted by the IASB and adopted by the Commission until 8 September 2022, so it also includes all amendments to the existing standards that are in effect for annual period beginning on 1 January 2023. The only exception is the amendments to IAS 12 International Tax Reform — Pillar Two Model Rules, which were only issued in May 2023.
Please click to access the new consolidated text in the EU Official Journal in English and Czech.