Database on German and European Economic Law

 Regulation (EC) No 1606/2002

I. Description

In order to contribute to a better functioning of the internal market, publicly traded companies must be required to apply a single set of high quality international accounting rules for the preparation of their consolidated financial statements. Such measure will also ensure high level transparency and comparability of financial reporting by all publicly traded EU companies as a necessary condition for building an integrated capital market which plays its role effectively, smoothly and efficiently.

II. General Information

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

Status
Existing
Regulation
(EC) No 1606/2002
Source
O.J. EC No L (Legislation), Edition 243, Year 2002, p.1
Adoption
07/19/2002
Promulgation
09/11/2002
Character
Regular Act
Legal Basis
Art. 95 EC
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

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

  (EC) No 1606/2002

Beschluss:
07/19/2002 (A)
Verkuendung:
09/11/2002 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

Datum
Typ / Titel
Textfassungen
03/12/2002
Report of the European Parliament - 1st reading
O.J. EC No. C, Ausgabe 47 E, Jahr 2003, p. 62
07/11/2001
Opinion of the European Economic and Social Committee
O.J. EC No. C, Ausgabe 260, Jahr 2001, p. 86
02/13/2001
Proposal
O.J. EC No. C, Ausgabe 154E, Jahr 2001, p. 285

IV. Umsetzung in den Mitgliedstaaten

1. Implementation in Germany

12/04/2004 (A)

12/09/2004 (P)

(A) Adoption | (P) Promulgation

Legend

Legislative Act Status

Documents

This page is available in other languages.

Admin Navigation

Diese Seite durchsuchen

Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History
IV. Umsetzung in den Mitgliedstaaten
1. Implementation in Germany