Publication of the new consolidated text of the IFRS-EU standards

Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council

Commission Regulation (EC) No 1126/2008 (*) has adopted international accounting standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB) until 15 October 2008.

On 18 May 2017, the IASB published International Financial Reporting Standard (IFRS) 17 Insurance Contracts (‘IFRS 17’), and on 25 June 2020 amendments to that IFRS 17.

That Regulation was amended in order to include the standards and the related interpretations issued or adopted by the IASB and adopted by the Commission until 8 September 2022 in accordance with Regulation (EC) No 1606/2002.


Regulation (EC) No 1126/2008 has been amended many times. In order to simplify Union legislation on international accounting standards, it is appropriate, for the sake of clarity and transparency, to replace that Regulation. Regulation (EC) No 1126/2008 should therefore be repealed.


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