international accounting standards
as defined in Directive 2006/43/EC of the European Parliament and of the Council of 17 May…, Article 2, point (12) (Definitions)
International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);