-
What's new
- All What's new
-
European
- What's new - All
- <hr>
- What's new - last 24 hrs
- What's new - last 7 days
- What's new - last 30 days
- <hr>
- New EU Legislation
- European Commission
- European Banking Authority
- European Securities and Markets Authority
- European Insurance and Occupational Pensions Authority
- <hr>
- Consultations and similar
- Commentaries
- <hr>
- Downloads and Exports
- Latest news by Topics
-
International
- What's new - All
- <hr>
- What's new - last 24 hrs
- What's new - last 7 days
- What's new - last 30 days
- <hr>
- Bank for International Settlements
- Basel Committee on Banking Supervision
- Egmont Group
- International Association of Insurance Supervisors
- International Monetary Fund
- <hr>
- Consultations and similar
- Commentaries
- <hr>
- Downloads and Exports
- Latest news by Topics
- Downloads and Exports
- Legislation
- Organisations
-
Commentaries
- Consultations
- Sanctioned regimes
- IFRSs
- Regulatory calendar
- Quicklinks
-
More
Table of Contents
Regulation 1606/2002/EC - IAS RegulationRecitalsArticle 1 AimArticle 2 DefinitionsArticle 3 Adoption and use of international accounting standardsArticle 4 Consolidated accounts of publicly traded companiesArticle 5 Options in respect of annual accounts and of non publicly traded companiesArticle 6 Committee procedureArticle 7 Reporting and coordinationArticle 8 NotificationArticle 9 Transitional provisionsArticle 10 Information and reviewArticle 11 Entry into forceDone at
Document Overview
Tools
Text comparison
Print / Export
Notification
Share / Source link
AI Disclaimer
Please note that AI-generated content should not be considered legal advice. Users are encouraged to consult with qualified professionals or legal advisors where specific legal guidance is required.
We are committed to transparency and responsible use of AI in a way that supports, but never replaces, human expertise.
If you have any questions or concerns about the use of AI on our platform, please feel free to contact us.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Published date: 11 September 2002