IFRS/IAS Commission Regulation (EU) 2023/1803 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 (IFRS/IAS endorsed in the EU)
Un oggetto per principio (anx_1/ias_1 ...). 2025-07-30: ultima versione con IAS 1, usata per i collegamenti FINREP 4.2.1. 2026-03-08: con IFRS 18 (sostituisce IAS 1 dal 2027). Le guide applicative (IG), gli esempi (IE), le introduzioni (IN) e le Basis for Conclusions (BC) non sono omologati e non sono nel testo.
- IAS 1 Presentation of Financial Statements476REMOVED
- IAS 2 InventoriesAMENDED
- IAS 7 Statement of Cash Flows ( 2 )AMENDED
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors4AMENDED
- IAS 10 Events after the Reporting PeriodAMENDED
- IAS 12 Income Taxes24AMENDED
- IAS 16 Property, Plant and Equipment77AMENDED
- IAS 19 Employee Benefits60AMENDED
- IAS 20 Accounting for Government Grants and Disclosure of Government Assistance ( 11 )AMENDED
- IAS 21 The Effects of Changes in Foreign Exchange Rates100AMENDED
- IAS 23 Borrowing Costs
- IAS 24 Related Party Disclosures56AMENDED
- IAS 26 Accounting and Reporting by Retirement Benefit PlansAMENDED
- IAS 27 Separate Financial StatementsAMENDED
- IAS 28 Investments in Associates and Joint Ventures102AMENDED
- IAS 29 Financial Reporting in Hyperinflationary Economies ( 15 )AMENDED
- IAS 32 Financial Instruments: Presentation105AMENDED
- IAS 33 Earnings per ShareAMENDED
- IAS 34 Interim Financial ReportingAMENDED
- IAS 36 Impairment of Assets84AMENDED
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets67AMENDED
- IAS 38 Intangible Assets125AMENDED
- IAS 39 Financial Instruments: Recognition and Measurement112AMENDED
- IAS 40 Investment Property116AMENDED
- IAS 41 AgricultureAMENDED
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar LiabilitiesAMENDED
- IFRIC 2 Members' Shares in Cooperative Entities and Similar Instruments14AMENDED
- IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsAMENDED
- IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic EquipmentAMENDED
- IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesAMENDED
- IFRIC 10 Interim Financial Reporting and Impairment
- IFRIC 12 Service Concession ArrangementsAMENDED
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their InteractionAMENDED
- IFRIC 16 Hedges of a Net Investment in a Foreign OperationAMENDED
- IFRIC 17 Distributions of Non-cash Assets to OwnersAMENDED
- IFRIC 19 Extinguishing Financial Liabilities with Equity InstrumentsAMENDED
- IFRIC 20 Stripping Costs in the Production Phase of a Surface MineAMENDED
- IFRIC 21 LeviesAMENDED
- IFRIC 22 Foreign Currency Transactions and Advance ConsiderationAMENDED
- IFRIC 23 Uncertainty over Income Tax TreatmentsAMENDED
- IFRS 1 First-time Adoption of International Financial Reporting Standards21AMENDED
- IFRS 2 Share-based Payment8AMENDED
- IFRS 3 Business Combinations20AMENDED
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations87AMENDED
- IFRS 6 Exploration for and Evaluation of Mineral ResourcesAMENDED
- IFRS 7 Financial Instruments: Disclosures583AMENDED
- IFRS 8 Operating Segments2AMENDED
- IFRS 9 Financial Instruments1009AMENDED
- IFRS 10 Consolidated Financial Statements10AMENDED
- IFRS 11 Joint ArrangementsAMENDED
- IFRS 12 Disclosure of Interests in Other Entities35AMENDED
- IFRS 13 Fair Value Measurement63AMENDED
- IFRS 15 Revenue from Contracts with CustomersAMENDED
- IFRS 16 Leases30AMENDED
- IFRS 17 Insurance Contracts2AMENDED
- SIC 7 Introduction of the EuroAMENDED
- SIC 10 Government Assistance — No Specific Relation to Operating ActivitiesAMENDED
- SIC 25 Income Taxes — Changes in the Tax Status of an Entity or its ShareholdersAMENDED
- SIC 29 Service Concession Arrangements: DisclosuresAMENDED
- SIC 32 Intangible Assets — Web Site CostsAMENDED
- IFRS 18 Presentation and Disclosure in Financial Statements NEW 2026-03-08