Annex 1

Annex 1

Modificacions de les normes NIIF-UE adoptades per aquest Decret, en la denominació oficial en anglès, que s’incorporen al marc jurídic andorrà com a marc comptable aplicable a les entitats operatives del sistema financer andorrà i als organismes d’inversió col·lectiva de dret andorrà NIIF-UE Reglament Comissió Europea Entrada en vigor a Andorra Data Número (Exercicis anuals que comencin a partir de) Amendments to IAS 12 Income taxes: International Tax Reform

• Pillar Two Model Rules (issued on 23 May 2023) 08/11/2023 2023/2478 Immediately and 01/01/2023 1 Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback (issued on 22 September 2022) 20/11/2023 2023/2579 01/01/2024 Amendments to IAS 1 Presentation of Financial Statements: • Classification of Liabilities with an uncertain settlement date as Current or Non-current (issued on 23 January 2020); • Classification of Liabilities with an uncertain settlement date as Current or Non-current
• Deferral of Effective Date (issued on 15 July 2020); and • Non-current Liabilities with Covenants (issued on 31 October 2022) 19/12/2023 2023/2822 01/01/2024 1 Companies shall apply the exception immediately, but disclosure requirements are required for annual reporting periods beginning on or after 1 January 2023.