(8)Similarly, in order to ensure consistency and comparability of information, where competent authorities require institutions using national accounting standards to report financial information by virtue of Article 99 (6), these institutions should report financial information in a manner similar to that of institutions using IFRS, as applicable under Regulation (EC) No 1606/2002, for reporting adjusted based on national accounting standards.
◷
New version applies from 25/03/2016 — introduced by Commission Implementing Regulation (EU) 2016/313.
24 provisions change.
Later versions: 20/04/2016, 10/09/2016, 01/12/2016, 01/01/2018, 01/03/2018, 01/12/2018, 01/06/2020, 28/06/2021.
Recital 8 changes in this version: compare with the current text.