Historical financial information as required in the schedules should principally be presented in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standard ( 5 ) or Member States’ accounting standards. Specific requirements should, however, be laid down for third country issuers.
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New version applies from 01/07/2012 — introduced by Commission Delegated Regulation (EU) No 486/2012.
78 provisions change.
Later versions: 22/09/2012, 01/07/2013, 28/08/2013, 01/01/2015, 24/03/2016.
Recital 28 changes in this version: compare with the current text.