Application of international accounting standards (IAS-Regulation)

Official name

Regulation (EC) No 1606/2002 of European Parliament and of the Council of 19 July 2002 on the application of international accounting standards

Type

Regulation

Level 1

Initiator

EU

Submitted

Doc. code

1606/2002

Summary

Status

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Current version

Final version

19.07.2002

Next step

Entry into force

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Application date

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Scope

Level 1

Endorsement of IFRS 3- Definition of a Business (binding, Amendment, EU)

Amendments on IAS 1 and IAS 8 (binding, Amendment, EU)

Adopting certain international accounting standards as regards IFRS 17 (binding, Amendment, EU)

Endorsement of amendments to IAS 7 and IFRS 7 (supplier finance arrangements) (binding, Amendment, EU)

Adoption of the amendmens to IAS 21 (lack of exchangeability) (binding, EU)

Level 2

–

Level 3 / Other

Report on Enforcement and Regulatory Activities of Accounting Enforcers (non-binding, EU)

Endorsement of Amendments to IAS 28 (non-binding, EU)

EFRAG's assessment of Annual Improvements Projects 2014-2017 (non-binding, EU)

Supplier finance arrangements - amendments to IAS 7 and IFRS 7 (non-binding, INT)