ifrs
as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (12) (Definitions)
International Financial Reporting Standards
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Also defined in
- Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational… 32022L2523, Article 3, point (25)
International Financial Reporting Standards