2001/0044(COD)

International Accounting Standards Regulation

Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the application of international accounting standards

Stage: In force, reached 11 Sept 2002
In force: In force since 14 Sept 2002 · CELEX 32002R1606
Procedure: Regulation · Ordinary legislative procedure
Last activity: 11 Sept 2002

3 entries · record as of 14 Sept 2026

Where it stands

Latest: Publication in the Official Journal, 11 Sept 2002.

12 Mar 2002
- EP position at first reading
12 Jul 2002
- Signature by the president of the EP and by the president of the Council
11 Sept 2002
- Publication in the Official Journal

16 acts

Delegated and implementing acts beneath it

By status: 16 published.

Act	Kind	Status	Adoption
Commission Implementing Regulation (EU) 2025/1331	Implementing	Published
Commission Implementing Regulation (EU) 2025/1266	Implementing	Published
Commission Implementing Regulation (EU) 2025/1047	Implementing	Published
Commission Implementing Regulation (EU) 2024/2862	Implementing	Published
Commission Implementing Regulation (EU) 2024/1317	Implementing	Published
Commission Implementing Regulation (EU) 2023/2822	Implementing	Published
Commission Implementing Regulation (EU) 2023/2579	Implementing	Published
Commission Implementing Regulation (EU) 2023/2468	Implementing	Published
Commission Implementing Regulation (EU) 2023/1803	Implementing	Published	Q3 2023
Commission Implementing Regulation (EU) 2022/1491	Implementing	Published
Commission Implementing Regulation (EU) 2022/1392	Implementing	Published
Commission Implementing Regulation (EU) 2022/357	Implementing	Published
Commission Implementing Regulation (EU) 2021/2036	Implementing	Published
Commission Implementing Regulation (EU) 2021/1421	Implementing	Published
Commission Implementing Regulation (EU) 2021/1080	Implementing	Published
Commission Implementing Regulation (EU) 2020/2097	Implementing	Published

Titles link to EUR-Lex where the act has been published.

8 documents

Documents

Newest first. Each opens at its source.

Text adopted · 32003R1725Commission
Report · A5-0070/2002Parliament
Proposal · COM(2015)0301Commission
OJ C 260 17.09.2001, p. 0086Commission
Text adopted · OJ L 243 11.09.2002, p. 0001-0004Commission
Text adopted · OJ L 261 13.10.2003, p. 0001-0420Commission
Text adopted · Regulation 2002/1606Commission
Text adopted · T5-0094/2002Parliament

Summary

Generated

Regulation (EC) No 1606/2002 requires EU-listed companies to prepare consolidated accounts under adopted IAS/IFRS for financial years starting on or after 1 January 2005. Member States may extend this to annual accounts or non-listed firms. The Commission adopts standards via comitology. In force since 2002, amended in 2008.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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