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Name Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format
Author European Commission
Source Official Journal of the European Union
Publication date 30. 12. 2022
Version in force as of This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2023 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2023. However, Article 2 shall apply from the date of entry into force of this Regulation.
Additional information:

This Regulation shall be binding in its entirety and directly applicable in all Member States.