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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
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AI Summary of Article 4 Consolidated accounts of publicly traded companies

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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 4 Consolidated accounts of publicly traded companies

For each financial year starting on or after 1 January 2005, companies governed by the law of a Member State shall prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) if, at their balance sheet date, their securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC of 10 May 1993 on investment services in the securities field [Note: OJ L 141, 11.6.1993, p. 27. Directive as last amended by European Parliament and Council Directive 2000/64/EC (OJ L 290, 17.11.2000, p. 27).].

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