Application of international accounting standards (IAS-Regulation)
Initiative
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
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Associated initiatives
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)
Adoption of the amendmens to IAS 21 (lack of exchangeability)
(binding, Amendment, 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)
Amendments to IAS 7 and IFRS 7 - Supplier finance arrangements
(non-binding, Amendment, INT)
Source: EU, 1606/2002, 2002