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Document detail
View the document| Name | Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format |
| Author | European Commission |
| Source | Official Journal of the European Union |
| Publication date | 7. 3. 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 2022 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2022. 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.