ifrs
as defined in Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global…, Article 3, point (25) (Definitions)
International Financial Reporting Standards
Install the extension for EUR-Lex
Also defined in
- Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual… 32006L0043, Article 2, point (12)
International Financial Reporting Standards