What changes on 29/05/2019

The text in force from 16/08/2017 compared with the text from 29/05/2019.

Read the act as of 29/05/2019 · other versions: 18/06/2019 · 01/01/2020 · 01/01/2021 · 01/01/2022 · 19/01/2023 · 01/01/2025 · 07/04/2026

Outside any heading

• inserted Recital 1
• inserted Recital 2
• inserted Recital 3
• inserted Recital 4
• inserted Recital 5
• inserted Recital 6
• inserted Recital 7
• inserted Recital 8
• inserted Recital 9
• inserted Recital 10
• inserted Recital 11
• inserted Recital 12
• inserted Recital 13
• inserted Recital 14
• inserted Recital 15
• inserted Preamble
• inserted Article 1 - Subject matter
• inserted Article 2 - Definitions
• inserted Article 3 - Single electronic reporting format
• inserted Article 4 - Marking up IFRS consolidated financial statements
• inserted Article 5 - Marking up other parts of the annual financial reports
• inserted Article 6 - Common rules on markups
• inserted Article 7 - XBRL taxonomy files
• inserted Article 8 - Entry into force and application
• inserted Annex I - Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
• inserted Annex II - Mandatory markups
• inserted Annex III - Applicable Inline XBRL specifications
• inserted Annex IV - Marking up and filing rules
• inserted Annex V - XBRL taxonomy files
• inserted Annex VI - Schema of the core taxonomy