{
  "url": "https://openlegislation.uk/eu-regulation-2002-1606/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2002-1606/article-2.json",
  "legislation": "eur/2002/1606",
  "legislation_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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2002-1606",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Definitions",
  "text": "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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2002/1606/article/2",
    "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."
}