What changes on 01/01/2020
The text in force from 18/06/2019 compared with the text from 01/01/2020, which includes the changes made by Commission Delegated Regulation (EU) 2019/2100.
0 inserted
12 amended
0 deleted
0 moved
Read the act as of 01/01/2020 · other versions: 18/06/2019 · 01/01/2021 · 01/01/2022 · 19/01/2023 · 01/01/2025 · 07/04/2026
Outside any heading
- amended Preamble
- amended Article 2 - Definitions
- amended Article 4 - Marking up IFRS consolidated financial statements
- amended Article 5 - Marking up other parts of the annual financial reports
- amended Article 6 - Common rules on markups
- amended Article 8 - Entry into force and application
- amended Annex I - Legend for Tables 1 and 2 of Annex II, and for the Tables of Annexes IV and VI
- amended Annex II - Mandatory markups
- amended Annex III - Applicable Inline XBRL specifications
- amended Annex IV - Marking up and filing rules
- amended Annex V - XBRL taxonomy files
- amended Annex VI - Schema of the core taxonomy