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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 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).