IFRS consolidated financial statements

Defined in Article 2, Commission Delegated Regulation (EU) 2018/815

Definitions over time (2)

1. 01/01/2020 – today applies on 12/11/2026 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.

2. 29/05/2019 – 18/06/2019 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.

Used in (15 places in 8 provisions on 12/11/2026)

Commission Delegated Regulation (EU) 2018/815 (15 in 8)

Recital 4 · Recital 9 · Recital 10⁴ · Article 2 · Article 4³ · Article 5 · Annex II³ · Annex IV