icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Page Overview
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2 
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Recently generated comparisons
None generated
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 18th April 2026
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application

AI Summary of Article 2 Definitions

PreviousNext
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 14 September 2002 - onwards
Version 2 of 2

Article 2 Definitions

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).

PreviousNext