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IAS Regulation

Regulation (EC) No 1606/2002 on the application of international accounting standards
32002R1606 · official text on EUR-Lex

Articles

• Article 1 — Aim
• Article 2 — Definitions
• Article 3 — Adoption and use of international accounting standards
• Article 4 — Consolidated accounts of publicly traded companies
• Article 5 — Options in respect of annual accounts and of non publicly-traded companies
• Article 6 — Committee procedure
• Article 7 — Reporting and coordination
• Article 8 — Notification
• Article 9 — Transitional provisions
• Article 10 — Information and review
• Article 11 — Entry into force