{
  "url": "https://openlegislation.uk/eu-regulation-2002-1606",
  "json_url": "https://openlegislation.uk/eu-regulation-2002-1606.json",
  "id": "eur/2002/1606",
  "title": "Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards",
  "short_title": "Regulation (EC) No 1606/2002 on the application of international accounting standards",
  "long_title": "Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards",
  "citation": "EU Regulation No 1606/2002",
  "type": "eur",
  "year": "2002",
  "number": "1606",
  "version": "current",
  "date": "2002-07-19",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "heading": "Aim",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
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      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
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      "heading": "Adoption and use of international accounting standards",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
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      "heading": "Consolidated accounts of publicly traded companies",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
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      "heading": "Options in respect of annual accounts and of non publicly-traded companies",
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      "status": "repealed",
      "parent": null
    },
    {
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
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      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/8",
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      "number": "8",
      "heading": "Notification",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
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      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Information and review",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
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      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2002-1606/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
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  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2002-1606/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2002/1606",
    "retrieved_at": "2026-11-01T14:56:23.736468+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}