Contents
Article 1#
The Annex to Regulation (EU) 2023/1803 is amended as follows:
(1)International Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates (‘IAS 21’) is amended as set out in the Annex to this Regulation;
(2)International Financial Reporting Standard 1 First-time Adoption of International Financial Reporting Standards (‘IFRS 1’) is amended in accordance with the amendments to IAS 21 as set out in the Annex to this Regulation.
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