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Provision history · CRR

Art. 466 · First time application of International Financial Reporting Standards

Capital Requirements Regulation · 32013R0575 · every version of this act · on EUR-Lex

1 change recorded across 1 version, newest first.

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Version detected Modified +38 −34

no amending act named

Applies from: no date changed

Explanation, written by a model and checked against the cited text

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

v1 is the previous version, v2 this one.

Text from EUR-Lex, before and after

Previous version 32013R0575 → this version, detected 13 August 2026 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.