international accounting standards

Defined in Article 2, Regulation (EC) No 1606/2002

Uses as of 01/08/2012

Definitions over time (2)

1. 10/04/2008 – today applies on 01/08/2012 Article 2, Regulation (EC) No 1606/2002 Scope: Whole act

   For the purpose of this Regulation, ‘international accounting standards’ shall mean International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB).

2. 14/09/2002 – 10/04/2008 Article 2, Regulation (EC) No 1606/2002 Scope: Whole act

   For the purpose of this Regulation, "international accounting standards" shall mean International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB).

Used in (30 places in 20 provisions on 01/08/2012)

Regulation (EC) No 1606/2002 (30 in 20)

Recital 2 · Recital 5 · Recital 6 · Recital 7⁴ · Recital 9 · Recital 10 · Recital 11³ · Recital 12 · Recital 13 · Recital 14 · Recital 15 · Recital 16 · Recital 17 · Recital 18 · Preamble · Article 1 · Article 2³ · Article 3⁴ · Article 4 · Article 5