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Beyond the GAAP no. 183 - 2023 / 2024
Beyond the GAAP no. 183 - 2023 / 2024
Last year also saw the publication of two important pieces of legislation in the Official Journal of the European Union (OJEU). The first was the Delegated Directive amending the company size criteria in the Accounting Directive (referenced in the CSRD) to increase the size thresholds for net turnover and balance sheet total by 25%. The second was the Delegated Regulation on the 12 sector-agnostic ESRS adopted in late July by the European Commission.