IAS
Definitions over time (1)
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01/04/2015 – 09/10/2017 Article 2, Regulation (EU) 2015/534 of the ECB Scope: Whole act
For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:
‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002;
Other definitions of this term in this act (1)
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