related party
Defined in Article 2, Directive 2013/34/EU (IFRS)
Definitions over time (3)
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For the purposes of this Directive, the following definitions shall apply:
‘related party’ has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (^{8});
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21/12/2021 – 05/01/2023 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act
For the purposes of this Directive, the following definitions shall apply:
‘related party’ has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (^{4});
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05/12/2014 – 21/12/2021 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act
For the purposes of this Directive, the following definitions shall apply:
‘related party’ has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (^{15});