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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.