2002-07-19

Added 2026-09-23

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

European Union

We hold this law as a reference for linked documents. Read the official text at the source.

Open official text

Get EU alerts — same-day email on every new publication.

Lineage: In force

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Show all related documents (50)

Basis for: Circular 4/2019 of the Bank of Spain on Public and Reserved Financial Information Standards and Financial Statement Models2026 Decision 2024-01 of 8 February 2024 amending Decision 2021-01 of 21 April 2021 on the collection and control of statistical information required from credit institutions and other financial intermediaries2024 Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)2023 Commission Regulation (EU) 2021/25 of 13 January 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39 and International Financial Reporting Standards 4, 7, 9 and 16 (Text with EEA relevance)2021 Commission Regulation (EU) 2020/34 of 15 January 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39, International Financial Reporting Standards 7 and 9 (Text with EEA relevance)2020 Commission Regulation (EU) 2019/237 of 8 February 2019 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 28 (Text with EEA relevance.)2019
+7 more
Circular 4/2017 of the Bank of Spain on Public and Reserved Financial Information Standards and Financial Statement Models2017 Commission Regulation (EU) 2015/28 of 17 December 2014 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards 2, 3 and 8 and International Accounting Standards 16, 24 and 38 Text with EEA relevance2014 Instruction No. 2009-01 of June 19, 2009, on the Implementation of the Unified Financial Reporting System (SURFI), as Amended2009 Commission Regulation (EC) No 70/2009 of 23 January 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Improvements to International Financial Reporting Standards (IFRSs) (Text with EEA relevance)2009 Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)2008 Instruction No. 2006-04 of June 28, 2006 on the transmission to the Banking Commission by credit institutions, investment firms, and financial companies of consolidated financial documents established under IAS/IFRS standards2006 Instruction No. 2005-02 of May 31, 2005 on the transmission to the Banking Commission of consolidated summary documents by credit institutions, investment firms, and financial companies2005
Referred to by: Amendments to the Bank of Latvia Regulations No. 265 "Credit Risk Management Regulations"2026 Regulation on the Books of Account and Annual Reports of Banks2026 Commission Implementing Regulation (EU) 2026/1757 on third country branches reporting2026 Recommendation No. 7/2026 (June 25) of the Magyar Nemzeti Bank on the definition of the concept of group of connected clients under Regulation 575/2013/EU2026 Decision on Accounting Books and Annual Reports of Banks2026 EBA Guidelines on connected clients under Article 4(1)(39) of Regulation (EU) No 575/20132026
+31 more
Commission Implementing Regulation (EU) 2024/3117 on supervisory reporting of institutions and repealing Regulation (EU) 2021/451 (Consolidated Text)2025 Commission Delegated Regulation (EU) 2026/283 amending the single electronic reporting format taxonomy for 20252025 Circular NBB_2025_06 on the Valuation of Mortgage Loans under Solvency II2025 Commission Delegated Regulation (EU) 2025/19 amending regulatory technical standards for the single electronic reporting format taxonomy2024 Banking Rule BR/07 on the Publication of Annual Report and Audited Financial Statements of Credit Institutions2024 Order on Financial Reports for the Labour Market Supplementary Pension2023 Commission Delegated Regulation (EU) 2022/2553 amending the single electronic reporting format taxonomy2022 Commission Delegated Regulation (EU) 2022/676 on prudential consolidation conditions2021 Commission Delegated Regulation (EU) 2022/352 amending the single electronic reporting format taxonomy2021 Circular on the practical rules for the application of Article 36bis of the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms and management companies of undertakings for collective investment2021 Decision 2021-01 of April 21, 2021 regarding the collection and control of statistical information required from credit institutions and other financial intermediaries2021 Circular 1/2021 of the National Securities Market Commission on Accounting Standards, Annual Accounts and Financial Statements of Investment Service Companies and their Consolidatable Groups, Collective Investment Scheme Management Companies and Closed-Ended Entity Management Companies2021 Guidelines on disclosure requirements under the Prospectus Regulation2021 Commission Delegated Regulation (EU) 2021/528 on minimum information content for prospectus exemption documents2020 Guidelines on enforcement of financial information2020 Commission Delegated Regulation (EU) 2020/1989 amending the single electronic reporting format taxonomy2020 Regulations amending Finansinspektionen’s regulations and general guidelines regarding annual reports at credit institutions and securities companies2020 Guidelines on Enforcement of Financial Information2020 Circular 4/2019 of the Bank of Spain on Public and Reserved Financial Information Standards and Financial Statement Models for Credit Institutions2019 Regulations amending Finansinspektionen’s regulations regarding annual reports at insurance undertakings (FFFS 2016:13)2019 Notice No. 1/20192019 CSSF Circular 18/693: Adoption of EBA Guidelines on Connected Clients2018 Regulations amending Finansinspektionen’s regulations regarding annual accounts of credit institutions and investment companies2017 Regulations amending annual reporting requirements for credit institutions and investment firms2014 Instruction No. 2014-I-09 of August 22, 2014, repealing or modifying several instructions2014 Decree No. 426/2013 Coll. on the Submission of Reports by Savings and Credit Cooperatives to the Czech National Bank2013 Decree No. 426/2013 Coll. on the Submission of Reports by Savings and Credit Cooperatives to the Czech National Bank2013 Decree No. 425/2012 Coll. on the Submission of Information by Pension Companies to the Czech National Bank2012 Grand-ducal Regulation of 11 January 2008 on transparency requirements for issuers of securities2008 Instructions for Supervisory Reporting of Third-Country Branches under Article 48k(1) of Directive 2013/36/EU Notice No. 1/2026

Source: European Union — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works