# Instrument Metadata
# Output tuned for LLM consumption -- deterministic parse of the
# EUR-Lex source, no LLM involved in generation.

instrument_id: ias
celex: "32002R1606"
eli: "http://data.europa.eu/eli/reg/2002/1606/oj"
full_title: International Accounting Standards Regulation (EC) 1606/2002
short_title: IAS
instrument_type: regulation
document_type: regulation
normative_weight: binding
jurisdiction: EU
effective_period:
  from: "2002-09-14"
  to: null
dates:
  adopted: "2002-07-19"
  entered_into_force: "2002-09-14"
status: in_force
legal_status: in_force
structure_levels:
  - title
  - chapter
  - article
total_articles: 11
total_recitals: 0
total_annexes: 0
definitions_article: null
chunk_strategy: by_chapter
chunks:
  - /ias/chunks/ias_t01.md
key_dates:
  - date: "1993-05-10"
    type: citation
    article: "4"
    context: "…any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC of 10 May 1993 on investment services in the…"
  - date: "2002-07-19"
    type: lifecycle
    context: "Adopted"
  - date: "2002-09-14"
    type: lifecycle
    context: "Entered into force"
  - date: "2002-12-31"
    type: deadline
    article: "3"
    context: "…economic decisions and assessing the stewardship of management. 3. At the latest by 31 December 2002, the Commission shall, in accordance…"
  - date: "2007-07-01"
    type: review
    article: "10"
    context: "…of this Regulation and report thereon to the European Parliament and to the Council by 1 July 2007 at the latest."

generated_at: "2026-10-21T18:12:37.330Z"

articles:
  - article_number: 1
    article_title: Aim
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 1
    applies_to_entities: []
    topics:
      - financial_reporting
      - financial_statements
    keywords: []
    contains:
      obligations: false
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 4
    external_references: []
    recitals: []

  - article_number: 2
    article_title: Definitions
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 2
    applies_to_entities: []
    topics:
      - financial_reporting
    keywords:
      - reporting
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 3
    article_title: Adoption and use of international accounting standards
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 3
    applies_to_entities:
      - european_commission
    topics:
      - financial_reporting
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: true
    internal_references:
      - target: Article 6
        paragraph: "2"
    external_references:
      - instrument_type: directive
        reference: "78/660/EEC"
      - instrument_type: directive
        reference: "83/349/EEC"
    recitals: []

  - article_number: 4
    article_title: Consolidated accounts of publicly traded companies
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 4
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - trading_venues
      - financial_statements
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 6
        paragraph: "2"
    external_references: []
    recitals: []

  - article_number: 5
    article_title: Options in respect of annual accounts and of non publicly-traded companies
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 5
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
    keywords: []
    contains:
      obligations: false
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 4
      - target: Article 6
        paragraph: "2"
    external_references: []
    recitals: []

  - article_number: 6
    article_title: Committee procedure
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 6
    deletions:
      - celex: "32008R0297"
        act: Regulation (EC) No 297/2008
        instrument_id: null
        position: within
        marker: M1
    applies_to_entities: []
    topics:
      - financial_reporting
      - committee_procedure
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 7
    article_title: Reporting and coordination
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 7
    applies_to_entities: []
    topics:
      - financial_reporting
    keywords:
      - reporting
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 8
    article_title: Notification
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 8
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
    keywords:
      - notification
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references:
      - target: Article 5
    external_references: []
    recitals: []

  - article_number: 9
    article_title: Transitional provisions
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 9
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - trading_venues
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: true
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: true
    internal_references:
      - target: Article 4
    external_references: []
    recitals: []

  - article_number: 10
    article_title: Information and review
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 10
    applies_to_entities: []
    topics:
      - financial_reporting
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: false
    internal_references: []
    external_references: []
    recitals: []

  - article_number: 11
    article_title: Entry into force
    chunk_file: /ias/chunks/ias_t01.md
    path: Article 11
    applies_to_entities: []
    topics:
      - financial_reporting
    keywords: []
    contains:
      obligations: true
      prohibitions: false
      permissions: false
      definitions: false
      penalties: false
      delegated_powers: false
      implementing_powers: false
      rts_mandate: false
      its_mandate: false
      transitional: true
    internal_references: []
    external_references: []
    recitals: []