
Article 1 
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Article 2 
For the purpose of this Regulation, ‘international accounting standards’ shall mean International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB).
Article 3 
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Article 4 
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Article 5 
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Article 6 
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Article 7 
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Article 8 
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Article 9 
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Article 10 
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Article 11 
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This Regulation shall be binding in its entirety and directly applicable in all Member States.