emendrix

Art. 466

Capital Requirements Regulation · 32013R0575 · every event for this act · on EUR-Lex

First time application of International Financial Reporting Standards

1 change recorded across 1 event, newest first.

detected 2026-08-13 MODIFIED+38 −34

no amending act named

applies from: unchanged

The only change is a wording adjustment from "International Accounting Standards" to "the international accounting standards", with no other alteration to the text.

Cited: Art. 466, v1 · Art. 466, v2

text before / after

32013R0575 → 02013R0575-20130628

Article 466 First time application of International Financial Reporting Standards By way of derogation from Article 24(2), competent authorities shall grant institutions which are required to effect the valuation of assets and off-balance sheet items and the determination of own funds in accordance with International Accounting Standards the international accounting standards as applicable under Regulation (EC) No 1606/2002 for the first time a lead time of 24 months for the implementation of the necessary internal processes and technical requirements.