  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 ) ,   national central banks  ( NCBs ) shall mean the NCBs of participating Member States ,   participating Member States  shall mean Member States which have adopted the euro in accordance with the Treaty establishing the European Community ,   non-participating Member States  shall mean Member States which have not adopted the euro in accordance with the Treaty ,   Eurosystem  shall mean the NCBs and the ECB .
G EJS apodßdei lecÜkg rglarßa rsgm emßrvtrg sgy diauÜmeiay sot jamomirsijoý pkairßot sot Etqxpaújoý RtrsÞlasoy Jemsqijþm Sqapefþm ( ERJS ) , ajülg jai rsgm peqßpsxrg pot dem tußrsasai rvesijÞ tpovqÝxrg bÜrei sgy rtmhÞjgy cia sgm ßdqtrg sgy EtqxpaújÞy Joimüsgsay .