IAS

Defined in Article 2, Regulation (EU) 2015/534 of the ECB

Definitions over time (1)

1. 09/10/2017 – today applies on 11/11/2026 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;

Used in (2 places in 2 provisions on 11/11/2026)

Regulation (EU) 2015/534 of the ECB (2 in 2)

Article 2 · Annex V