IFRS consolidated financial statements
Definitions over time (1)
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18/06/2019 – 01/01/2020 Article 2, Commission Delegated Regulation (EU) 2018/815 Scope: Whole act
For the purposes of this Regulation, the following definitions shall apply:
‘IFRS consolidated financial statements’ means consolidated financial statements prepared in accordance with either IFRS adopted pursuant to Regulation (EC) No 1606/2002 or with IFRS as referred to in point (a) of the first subparagraph of Article 1 of Decision 2008/961/EC.
Other definitions of this term in this act (1)
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