OBS_VALUE: <ul><li><a href=EUR-Lex - 02002R1606-20080410 - EN - EUR-Lex target=_blank>Regulation (EC) No 1606/2002 on the application of international accounting standards(Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards,OJ L 243 p.1, adopted on 19 July 2002, last amended on 11 March 2008  by Regulation 297/2008, Article 2)</a></li><li><a href=https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02023R1803-20240109 target=_blank>Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards(Consolidated text: Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council)</a></li></ul>