IAS REGULATION
September 1st, 2003
Keith Nuthall
THE EUROPEAN Commission has passed technical regulations approving most International Accounting Standards for use by all listed companies in the EU from 2005, as required by an existing 2002 regulation. Only IAS 32 and 39, (on the accounting and disclosure of financial instruments), have yet to be approved, as they are being revised by the International Accounting Standards Board.
THE EUROPEAN Commission has passed technical regulations approving most International Accounting Standards for use by all listed companies in the EU from 2005, as required by an existing 2002 regulation. Only IAS 32 and 39, (on the accounting and disclosure of financial instruments), have yet to be approved, as they are being revised by the International Accounting Standards Board.
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