(28)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 24/03/2016 — introduced by Commission Delegated Regulation (EU) 2016/301.
46 provisions change.
Recital 28 changes in this version: compare with the current text.
Recital 28
- 5 OJ L 243, 11.9.2002, p. 1. ↩